The exact value of the lodging tax rate depends on a number of factors, including the type of lodging, the region, and the specific tax regulations. Typically, lodging fees are treated as business income from a service industry and are subject to the appropriate tax rates. Please note, however, that tax rates may be adjusted over time and in response to policy changes.

I. Common Types of Tax Rates for Accommodation Fees

The tax rates for accommodation fees are usually related to business tax and value-added tax. In China, starting from May 1, 2016, the pilot project of changing business tax to value-added tax (hereinafter referred to as "business tax to value-added tax") has been fully launched, and the accommodation industry is included in it. Therefore, the accommodation tax rate generally refers to the VAT rate.

II. Specification of Tax Rate

According to the Value-added Tax Law of the People's Republic of China and its related regulations, the tax rate of accommodation fee is generally 6% (the specific rate may be adjusted due to different regions and policies). However, it should be noted that some special regions or specific types of accommodation may enjoy tax benefits or special rates.

III. Other Related Taxes and Fees

Besides VAT, accommodation fees may also involve other taxes and fees, such as urban maintenance and construction tax and education surcharge. The calculation methods and rates of these taxes and fees may also vary depending on the region and policy.

Four, changes and adjustments in tax rates

The tax rates may be adjusted over time and with changes in policy. Therefore, when calculating the tax rate for accommodation expenses, it is recommended to consult the latest tax regulations and policies to ensure accuracy and compliance.

In summary:

The exact value of the accommodation tax rate depends on the type of accommodation, the region and the specific tax regulations. In China, as of May 1, 2016, a VAT rate of 6% generally applies to accommodation fees. However, please note that the tax rate may be adjusted over time and with policy changes. When calculating the tax rate for accommodation fees, it is recommended to check the latest tax regulations and policies.

Legal basis:

The People's Republic of China (PRC) Law on Value-Added Tax (VAT)

Article 2 stipulates: "Units and individuals who sell goods or processing, repairing, and repairing services (hereinafter referred to as services), who sell services, intangibles, and real estate as well as those who import goods within the territory of the People's Republic of China (PRC) shall be the taxpayers of the value-added tax (VAT) and shall pay VAT in accordance with this Law."