Legal analysis: hotels belong to small-scale taxpayers. Criteria for identifying small-scale taxpayers: 1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales. 2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan. 3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers. 4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.

Therefore, hotels are small-scale taxpayers.

Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.