Taxation of goods and services provided by general taxpayers in the hospitality industry for which separate charges are levied

(1) Income from printing, photocopying, faxing, secretarial translations, and courier services in long-package rooms, catering, laundry, and business centers is taxed at a rate of 6%.

(2) Income from telephone charges is taxed at a rate of 11% (reduced to 10% as of May 1, 2018).

(3) Income from hotel merchandise departments and minibars is taxed at the applicable rate on goods sold (17% before May 1, 2018, and 16% on and after May 1, 2018).

(4) Contraceptive medicines and paraphernalia are exempt from VAT. They shall be filed with the competent state tax authorities, and the tax-exempt income shall be separately accounted for and declared in accordance with the regulations, and no special invoices shall be issued? invoices.

(5) Income derived from picking up and dropping off guests is taxed at a rate of 11% (reduced to 10% from May 1, 2018).

(6) Income from parking fees, income from renting out space to a bank for placing ATM machines, and income derived from using the space as a sales floor for other entities or individuals are income from real estate leasing services, which are taxed at 11% (reduced to 10% as of May 1, 2018) tax rate. The real estate acquired before April 30, 2016 can choose the simplified method to be taxed at 5%.

(7) The service of delivering food to the room of a wine restaurant is taxed at a rate of 6%.