Food and lodging services (catering services and lodging services), after the camp reform, the tax rate for general taxpayers is 6%, and if it is small-scale, the tax rate is 3%.

The Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Launch of the Pilot Program for the Conversion of Business Tax to Value-added Tax (Cai Shui [2016] No. 36) stipulates that the value-added tax (VAT) rate for accommodation services is 6%.

The scope of taxation: including income from wages and salaries; income from production and operation of individual industrial and commercial households; income from contracting and leasing to enterprises and institutions; income from remuneration for labor services; income from manuscripts; income from royalties; income from interest, dividends and bonuses; income from leasing of property; income from the transfer of property; occasional income; and other income determined to be subject to taxation by the financial department of the State Council.

Expanded Information:

The personal income tax law, in two places, has been amended. Among them, Article 6, paragraph 1, subparagraph 1 was amended to read, "Income from wages and salaries shall be taxable as the balance of the monthly income less expenses of one thousand six hundred yuan."

The notes to the "Individual Income Tax Rate Table 1" were amended accordingly. This means that the standard deduction for personal income tax expenses will be raised from the current 800 yuan to 1,600 yuan. According to the national standard of per capita household expenses is about 1,100 yuan, if the deduction to 1,500 yuan is not possible. Of course with only one person working in a family, then there is a problem with taking on three people, and that is a non-qualifying factor that exists in the tax rate.

(2) After the deduction standard is set, the middle and low income earners have to reduce more, and the high income earners have to reduce very little. In this practical situation, the original 800 yuan, and later proposed draft after 1500 yuan, it is from about 60% of the income from work to pay taxes down to 30%. The number of taxpayers was then roughly halved.

Baidu Encyclopedia - Personal Income Tax Starting Point