What is the hotel’s invoice tax rate?

6% for general taxpayers and 3% for small-scale taxpayers. However, if it involves site rental or long-term rental of houses, the general tax rate is 9%. If it is before the tax-to-VAT reform, it can be simply levied at 5%. For small-scale enterprises, it is 5%. During the epidemic this year, those who comply with Announcement No. 8 can be exempted from value-added tax. As of December 31, 2020, tax-free invoices will be issued. If there are no tax-free meals in normal times, special tickets cannot be issued to external parties. Special tickets can be issued for accommodation, venue rental, conference services, etc.

As of June 2010, hotels have issued special VAT invoices at the following rates: general taxpayers of VAT. Pason provides catering services or accommodation services and pays VAT at a rate of 6%. It issues Corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at a tax rate of 6%;

If you are a small-scale VAT taxpayer and provide catering services or accommodation services, the tax rate must be 3%. For those who pay VAT at a levy rate of 3%, the corresponding VAT invoices issued including special VAT invoices and ordinary VAT invoices can only be issued at a levy rate of 3%.

Extended information:

Tax Bureau Declaration

The time for VAT declaration is related to the tax payment deadline approved by the competent state tax authority.

The tax payment periods for VAT are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or a quarter.

Taxpayers whose tax period is one month or one quarter shall file tax returns within 15 days from the expiration date; Taxpayers in a tax period must prepay taxes within 5 days from the expiration of the period, and declare and settle the tax payable for the previous month from the 1st to the 15th of the following month. The one-quarter tax period only applies to small-scale taxpayers.

Fixed VAT businesses report and pay taxes to the tax authorities where the institution is located, and VAT non-fixed business households declare and pay taxes to the tax authorities at the place of sales.

The tax rate for hotels issuing general VAT invoices is 6%. The value-added tax amount stated on the tax payment certificate for withholding and repaying tax obtained from the tax authority or withholding agent when purchasing labor services, services, intangible assets or domestic real estate from overseas entities or individuals. The items allowed for deduction and adjustments to the deduction rate shall be decided by the State Council. If a taxpayer purchases goods, labor, services, intangible assets, or real estate and the value-added tax deduction certificate obtained does not comply with laws, administrative regulations, or relevant provisions of the taxation department of the State Council, the input tax shall not be deducted from the output tax.

I hope the above content will be helpful to you. If you have any questions, please consult a professional lawyer.

Legal basis:

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 2

VAT rate :

(1) When a taxpayer sells goods, services, tangible movable property leasing services or imported goods, the tax rate is 17%, except as otherwise provided in Items 2, 4 and 5 of this article.

(2) If a taxpayer sells transportation, postal service, basic telecommunications, construction, and real estate leasing services, sells real estate, transfers land use rights, sells or imports the following goods, the tax rate is 11%:< /p>

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use;

3. Books, newspapers, magazines, audio and video products, electronic publications;

4. Feed, chemical fertilizers, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided in Items 1, 2 and 5 of this article.

(4) Taxpayers export goods, the tax rate is zero; however, unless otherwise specified by the State Council.

(5) Domestic digital sales and cross-border sales by individuals of services and intangible assets within the scope specified by the State Council are taxed at zero.

Adjustment of tax rates shall be decided by the State Council.