Can the 17% VAT invoice issued by the hotel be deducted?

Hotels generally cannot issue 17% VAT invoices, including special VAT invoices and ordinary VAT invoices. Because the hotel's main business, accommodation service and catering service, the tax rate is 6%.

However, if the hotel still sells goods, such as books, pens and other office supplies sold in shopping malls in the hotel, which are accounted for separately, VAT invoices can be issued at the applicable tax rate of 17%. The general taxpayer who obtains the special VAT invoice deducts the input tax.