Traditional Culture Encyclopedia - Hotel accommodation - Can the hotel invoice be deducted?

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).