The VAT rate is 6% for general taxpayers and 3% for small taxpayers, and the accommodation expenses are included in the administrative expense account. Administrative expenses refer to all kinds of expenses incurred by the enterprise for the organization and management of production and operation, including the start-up expenses incurred during the period of preparation for the enterprise, the expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise and the company funds that should be borne by the enterprise, the labor union funds borne by the administrative departments, the board of directors' fees, the fees for hiring intermediary institutions, the consulting fees, the litigation fees, the business hospitality fees, the fees for the transfer of technology, the research fees and so on. expenses, etc.

1. The VAT rate for accommodation services is 6%.

2. The VAT rate for accommodation services for small taxpayers is 3%.

The hotel invoice tax rate is as follows:

1. If the hotel is a general taxpayer of VAT, and it provides catering service or accommodation service, it pays VAT according to the rate of 6%, and its corresponding VAT invoices, including VAT special invoice and VAT ordinary invoice, can only be issued according to the rate of 6%;

2. If the hotel is a small-scale taxpayer of VAT, and it provides catering service or accommodation service, the VAT rate is 6%;

3. If the hotel is a VAT small-scale taxpayer, and it provides catering service or accommodation service and pays VAT at 3%, the corresponding VAT invoices including special VAT invoices and ordinary VAT invoices can only be issued at 3%.

The special invoice for business trip accommodation fee can be deducted.

The lodging expenses incurred by enterprise employees on business trips belong to travel expenses, and the VAT invoices obtained can be deducted from the input tax according to the regulations. Fare and catering are not allowed to issue VAT invoices. Not every guesthouse or hotel can issue VAT special invoices, only the guesthouses or hotels whose taxable services provided by general taxpayers for 12 consecutive months reach 5 million yuan and above, and who have obtained the qualification of general taxpayers, can issue VAT special invoices.

Legal basis:

Measures for the Implementation of the Pilot Measures for Changing Business Tax to Value-added Tax Article 15

Value-added tax (VAT) rate:

(1) Taxpayers who engage in taxable acts, except for those stipulated in items (2), (3), and (4) of this article, shall be subject to a tax rate of 6%.

(ii) The tax rate shall be 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate, and the transfer of land use rights.

(iii) Provision of tangible movable property leasing services at a tax rate of 17%.

(iv) The tax rate for cross-border taxable acts occurring by domestic units and individuals is zero. The specific scope is separately stipulated by the Ministry of Finance and the State Administration of Taxation.