I. Boutique Road Accommodation Industry
Accommodation service refers to the vibration and supporting services provided for accommodation occasions. According to the Report of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), the document is attached with the detailed rules of "Description of Selling Labor Services, Intangible Property and No Movable Property". Survival service refers to various service shocks to meet the survival needs of urban and rural residents. Including civilized sports services, training and conditioning services, tourism and entertainment services, catering and accommodation services, housekeeping services and other survival services. ? Therefore, accommodation service belongs to the survival service industry.
Second, the tax rate and tax amount
tax rate
amount of tax
General tax collector
6% tax rate
Applicable tax amount for general taxpayers = current output tax amount (sales amount * tax rate)-current output tax amount
Small-scale taxpayer
3% tax rate
Taxable amount of small-scale taxpayers = sales * collection rate
Sales amount = sales amount including tax /( 1+ collection rate)
Third, close to invoicing.
General taxpayer:
After the new method of VAT invoice disposal, VAT invoice will be issued by itself.
Small-scale taxpayers:
You can issue the general VAT invoice by yourself, or you can ask the competent tax authorities to issue the general VAT invoice on your behalf.
Small-scale taxpayers in the accommodation industry need to issue VAT invoices when their monthly sales are more than 30,000 yuan (or their quarterly sales are more than 90,000 yuan) to provide accommodation services, sell goods or engage in other taxable activities. They may wish to issue VAT invoices themselves through the new method of VAT invoice disposal, but the competent tax authorities have not issued them. (The strategy is based on Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Overseas Supply and Construction Services (State Taxation Administration of The People's Republic of China Announcement No.2016 No.69). )
skill
Fill in the complaint form: According to Article 10 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Overseas Construction Services (State Taxation Administration of The People's Republic of China Announcement No.69, No.2016): The amount of tax payable by small-scale taxpayers in the accommodation industry who issue VAT invoices by themselves shall be declared and paid to the competent tax authorities within the normal tax declaration period. When filling in the VAT Collection Declaration Form, the sales amount of the current invoice of Kaibobo should be filled in the 2nd and 5th columns of the VAT Collection Declaration Form (Practical for Small-scale Taxpayers) according to the collection rates of 3% and 5%. Does the VAT invoice generated by the tax structure have no sales amount including tax? what's up The number of original issues? In the matching column. ?
Fourth, cold question and answer
1. I stayed in the warehouse many times, and there were free toiletries such as combs and slippers in the room. Do you want to guide these people to sell?
A: Providing the above items free of charge is a rare form of preparation in accommodation services. The consumer has already paid the above expenses in the house payment, so there is no need to look at the sale.
2. I just came to Shanghai to do business recently and temporarily rented a bungalow apartment. What tax items should I pay if I rent a bungalow apartment and provide supporting services under the condition of long (short) rent?
Answer: Taxpayers who rent serviced apartment for a long (short) term and provide supporting services should pay VAT according to the accommodation service.