the tax rate for issuing ordinary VAT invoices by hotels is **6%**. The tax rate of value-added tax is applicable to ordinary taxpayers. At present, there are 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 for living services (catering services and accommodation services), the tax rate of general taxpayers is 6% after the camp reform, and it is 3% if it is small-scale.