From May 65438, 2065 438 to May/Kloc-0, 2065438, the hotel industry changed from business tax to value-added tax, and the applicable tax rate changed from 5% business tax rate to 6% value-added tax rate, and the small-scale taxpayers applied 3% levy rate.

From May 65438 to May 1, 2065438, taxpayers who obtained hotel services (including catering and accommodation). ) Being a general taxpayer for 12 months in a row, the VAT rate of 6% is applicable, and the input tax can be deducted by the general tax method. For small-scale taxpayers who do not reach 5 million yuan, the levy rate of 3% shall be applied, and the tax amount shall be calculated by simple method, and the input tax amount shall not be deducted.

As far as small-scale taxpayers are concerned, it is assumed that the catering income is 4 million yuan for continuous 12 months. According to the original business tax, business tax needs to be paid: 4 million yuan × 5% = 200,000 yuan.

After the implementation of value-added tax, the income is also 4 million yuan, so the value-added tax should be paid: 400 ÷ (1+3%) × 3% =11.65 million yuan.