1. If the hotel is a general VAT taxpayer, and it provides catering or accommodation services, it pays VAT at the rate of 6%, and the corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 6%;
2. If the hotel is a small VAT taxpayer, and it provides catering or accommodation services, it pays VAT at the rate of 3%. If the hotel is a VAT small-scale taxpayer, it pays VAT at the rate of 3%, and the corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 3%.
"Provisional Regulations of the People's Republic of China on Value-added Tax"
Article 2
(1) Taxpayers selling goods, labor services, leasing services of tangible movable assets or importing goods, except as otherwise provided for in the second, fourth and fifth items of this article, the rate of tax shall be 17%,
(2) Taxpayers selling transportation, postal services, basic telecommunication, construction, real estate leasing services, sales of real estate, transfer of land use rights, sales or imports of the following goods, the tax rate is 11%:
1, grain and other agricultural products, edible vegetable oils, edible salt;
2, tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audiovisual products, electronic products magazines, audio-visual products, electronic publications;
4, feed, fertilizers, pesticides, agricultural machinery, agricultural films;
5, other goods as prescribed by the State Council.
(3) Taxpayers selling services and intangible assets shall be subject to a tax rate of 6%, except as otherwise provided for in the first, second and fifth subparagraphs of this Article.
(4) Taxpayers exporting goods shall be subject to a tax rate of zero percent; however, the State Council shall stipulate otherwise.
(5) The tax rate for cross-border sales of services and intangible assets within the scope of the State Council's regulations shall be zero percent for domestic units and individuals.
The adjustment of the tax rate shall be decided by the State Council.