The value-added tax rate of the beverage service industry is 6%, and the value-added tax is paid at 17% for the sale of moon cakes.

(1) The income from printing, photocopying, faxing, secretarial translation and express delivery services in long private rooms, restaurants, laundry and business centers shall be taxed at the rate of 6%.

(2) the telephone income is taxed at the rate of 11%.

(3) The income of the merchandise department and mini-bar of the hotel shall be taxed according to the applicable tax rate of the goods sold.

(4) Contraceptive drugs and appliances can be exempted from VAT. Shall be filed with the competent tax authorities, tax-free income should be accounted for separately, declared in accordance with the provisions, and shall not be issued for special purposes? Tickets.

(5) The income from picking up and dropping off guests is taxed at the rate of 11%.

(6) The income from parking fees, renting the site to a bank to install ATM machines, and selling to other units or individuals are all income from real estate leasing services, and the tax rate is 11%. If the real estate is acquired before April 31, 2116, you can choose the simple method to calculate the tax at the rate of 5%.

(7) The hotel room service is taxed at the rate of 6%.