Can the hotel invoice be deducted?

The special VAT invoice issued by the hotel can be deducted (in two cases).

Customers of general taxpayers can deduct it, but small-scale taxpayers can't.

1. General taxpayer: Special VAT invoices can be issued for selling goods or providing taxable services; The purchase of goods or taxable services can be deducted as the current input tax; The calculation method is output minus input. General taxpayer: the basic tax rate is 17%, and the tax law also lists five kinds of goods with low tax rate of 13%, and several special businesses are collected by simple methods (refer to small scale). There are also taxable services and goods with zero tax rate.

2. Small-scale taxpayers: only ordinary invoices can be used; The purchase of goods or taxable services cannot be deducted even if a special VAT invoice is obtained; The calculation method is sales × collection rate. Small-scale taxpayers: 4% for small-scale enterprises; 6% for small businesses (except tax exemption).