Legal analysis: The tax rate of ordinary VAT invoices issued by hotels is 6%. The tax rate of value-added tax is applicable to ordinary taxpayers, and there are currently 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.

legal basis: article 12 of the individual income tax law of the people's Republic of China, taxpayers shall calculate their individual income tax on an annual basis after obtaining business income, and the taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st of the following year.

Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.