Credit: operating income

Taxes payable-VAT-output tax (general taxpayer 17%, small-scale taxpayer 3%)

1. May1day, the full implementation of the pilot reform of the camp is just around the corner. How to ensure that the tax burden of the hotel industry is only reduced but not increased?

A: In the process of designing the camp reform system, the characteristics of the hotel industry were fully considered. Generally speaking, as long as the policy is implemented to the letter, the tax burden level of hotel enterprises will decline to varying degrees. However, due to the diversity of the hotel industry, including accommodation, catering, hairdressing, fitness, leisure and other services, the application of policies and the complexity of tax collection and management, the finance and taxation department will focus on tax training and policy guidance, and the tax department will provide tax services in the aspects of receiving and issuing VAT invoices and obtaining input invoices to help enterprises adapt to the VAT system as soon as possible.

Second, does it mean that value-added tax will be levied on the hotel industry on the basis of the original business tax?

A: The comprehensive change of business tax to value-added tax means that business tax is changed to value-added tax, rather than a value-added tax on the basis of the original business tax. That is to say, hotel industry taxpayers will pay business tax before May this year 1, and will no longer pay business tax after May this year 1, but pay value-added tax.