How many points do you usually buy hotel invoices?

If the hotel is a general taxpayer, the applicable VAT rate is 6% regardless of whether a special VAT ticket or an ordinary VAT ticket is issued.

If the hotel is a small-scale taxpayer, the applicable VAT rate is 3% regardless of whether a special VAT ticket or an ordinary VAT ticket is issued.

The hotel can choose to waive the tax exemption of accommodation services, submit a written statement of the taxpayer's waiver of tax exemption (reduction), and report it to the competent tax authorities for the record, and pay the value-added tax at the rate of 6% from the next month after submitting the filing materials. Hotels can issue special VAT invoices or ordinary VAT invoices, and the invoice tax rate is 6%. After the hotel waives the tax exemption, it may not apply for tax exemption again within 36 months. It should be noted that once the hotel waives the tax exemption, it should waive the tax exemption for all accommodation services, and it cannot be applied separately on the grounds of whether to issue special VAT invoices or distinguish different sales targets. In other words, if the hotel is a general taxpayer, there are only two cases in the invoice tax rate column, one is tax-free and the other is 6%. Obtain a special VAT invoice, and the invoice tax rate column is 6%.