Invoice tax rate: VAT is paid at the rate of 6%, and ordinary invoices are paid at the rate of 3%.

first, hotel invoices are issued

the invoices issued by hotels are based on the nature of hotels: some hotels issue special VAT invoices and some hotels issue ordinary VAT invoices.

2. Hotel invoice tax rate

1. If the hotel is a general taxpayer of value-added tax, it pays value-added tax at the rate of 6% when providing catering services or accommodation services, and the corresponding value-added tax invoices, including special value-added tax invoices and ordinary value-added tax invoices, can only be issued at the rate of 6%.

2. ? If the hotel is a small-scale VAT taxpayer, its catering service or accommodation service is paid VAT at the rate of 3%, and its corresponding VAT invoices, including special VAT invoices and ordinary VAT invoices, can only be issued at the rate of 3%.

III. Invoice tax rate of logistics companies

For ordinary taxpayers in the logistics industry, there are two types of VAT invoices. One is the VAT invoice of the freight industry, and the tax rate is 11%, so freight can be charged. The other is a special VAT invoice, the tax rate is 6%, and storage fees and handling fees can be charged.

Extended information:

Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, which means that ordinary taxpayers can use the same VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices, commonly known as "one machine with multiple tickets".

since August 2115, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou City, Huzhou City of Zhejiang Province, Zibo City, Dongying City and Yantai City of Shandong Province, and it is planned to be implemented in the whole country from October. The common invoices used in the "one machine with multiple tickets" system are collectively referred to as "VAT ordinary invoices", which are uniformly printed and have been put into use in the whole country since August 1, 2115.

In February p>2117, the State Administration of Taxation issued an announcement to adjust the invoice code of VAT ordinary invoices (folding tickets) from the current 11 digits to 12 digits

Reference: VAT invoices-Baidu Encyclopedia.