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1. What is the tax point of the hotel invoice?

the tax rate of ordinary VAT invoices issued by hotels is 6%. The tax rate of value-added tax is applicable to ordinary taxpayers, and there are currently four tax rates of 17%, 13%, 11% and 6%***; The collection rate of value-added tax is applicable to small-scale taxpayers, and small-scale taxpayers are uniformly levied at the collection rate of 3%.

For catering and accommodation services (catering services and accommodation services) for living services, the tax rate of general taxpayers is 6% after the reform of the camp, and 3% if it is small-scale.

second, how to make an invoice for staying in a hotel is easy to be reimbursed.

after the reform of the camp, invoicing becomes complicated.

if it's personal accommodation, the hotel billing will not change, and you can also make an invoice and list all the items on one invoice. It's just that the invoice has changed from a business tax ticket to a general VAT ticket.

For employees of small-scale taxpayer enterprises on business trips, hotels can also issue only one general VAT ticket. Because they do not involve the issue of VAT deduction.

General VAT taxpayers, employees of enterprises staying in hotels on business trips, usually ask for special VAT tickets from hotels. At this time, how to invoice the hotel depends on the service items separately:

① Accommodation services can provide customers with special VAT invoices according to the existing regulations;

② The value-added tax for catering services and entertainment services has been made clear, and special VAT invoices cannot be issued;

③ Whether hotels can issue special VAT tickets for customers' laundry has not been clearly stipulated at present. According to the agreement of the life service industry, it should not be possible to issue special VAT tickets.

Through the above analysis, it is not difficult to see that there are two kinds of hotel service invoicing:

① services that can provide special VAT invoices;

② Special VAT invoices cannot be provided.

if customers need special VAT tickets, hotels can't just issue one invoice as before, but may have to issue two tickets, one for accommodation and the other for catering and entertainment.

in addition, customers should not only provide a company name when invoicing, but also provide complete billing information of the company, and remember to bring this information when traveling on business in the future.

how do small-scale taxpayers open special tickets?

in another case, if the hotel is a small-scale taxpayer, what should customers do when they stay in the hotel?

hotels can't issue special tickets by themselves. According to the current VAT management method, hotels need to go to the local tax bureau to issue tickets on their behalf. The process of tax agency is complicated, and it is impossible to give customers invoices immediately. The idea to solve this problem is that the customer leaves the mailing address and billing information for the hotel, and the hotel will go to the tax bureau to open a special ticket and mail it to the customer. As a result, the hotel will increase a mailing fee.