Which "accommodation" invoices can be deducted and which ones can't?

Special invoices for accommodation value-added tax can be deducted under the following circumstances

1. A company employee who is on a business trip receives a special VAT invoice for "accommodation fee" issued by a small-scale taxpayer hotel, which can be deducted by 3%.

2. The special VAT invoice for "accommodation fee" issued by the general taxpayer hotel can be deducted by 6%.

Special invoices for accommodation value-added tax cannot be deducted under the following circumstances

1. The customers received by the company have received the special VAT invoice for "accommodation fee" issued by the general taxpayer hotel, which cannot be deducted after passing the certification.

2. The company organizes employees to travel and receives the special VAT invoice for "accommodation fee" issued by the general taxpayer hotel, which cannot be deducted after passing the certification.

Therefore, not all special invoices obtained can be deducted. For example, the company's collective welfare and personal consumption expenditure must be input and output.

Policy solution

The notice on comprehensively promoting the pilot project of changing business tax to value-added tax (Caishui (2065438+06) No.36) stipulates the input tax that cannot be deducted from the output tax:

Article 26 If the VAT deduction voucher obtained by a taxpayer does not conform to laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax.

The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate.

Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.

Article 27 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.

(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.

(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.