Can I deduct the hotel tickets?

First, the basic concept of hotel tickets

Hotel special ticket refers to the special VAT invoice provided by the hotel to consumers for settlement of accommodation expenses. This kind of invoice not only records the consumption information of consumers, but also is an important basis for enterprises to declare and deduct taxes.

Second, the hotel ticket deduction conditions

Type of enterprise: Generally speaking, only general VAT taxpayers can use special hotel tickets for deduction. Small-scale taxpayers are usually unable to directly deduct special tickets because of the particularity of their tax payment methods and tax rates.

Business relevance: Hotel tickets must be related to the actual business of the enterprise, such as staff travel accommodation, conference reception, etc. Private travel, accommodation and other consumption unrelated to business cannot be deducted from the special ticket.

Deduction period: According to the provisions of the tax law, enterprises need to certify special tickets and declare deduction within a certain period of time. Special tickets that exceed the time limit will not be entitled to the deduction policy.

Third, the hotel ticket deduction restrictions

Deduction ratio: The deduction ratio of hotel tickets may be different according to different business types and business scenarios. For example, in some cases, full deduction may be allowed, while in other cases, only part of the amount may be deducted.

Deduction: Not all hotel expenses can be deducted. Some specific items, such as catering and entertainment, may not enjoy the deduction policy.

Tax compliance: Enterprises need to ensure the authenticity and compliance of invoices when using hotel tickets for deduction. For false invoices or non-compliant invoices, the tax authorities will deal with them according to law.

To sum up:

Hotel tickets can be deducted if they meet the requirements, but enterprises should pay attention to the conditions and restrictions of deduction in actual operation to ensure the compliance of tax treatment. At the same time, enterprises should strengthen internal management and training, improve employees' knowledge and understanding of tax law, so as to make full use of the hotel ticket deduction policy and reduce corporate tax burden.

Legal basis:

People's Republic of China (PRC) value-added tax law

Article 9 provides that:

The value-added tax paid or borne by taxpayers for goods, processing, repair and replacement services, labor services, intangible assets and real estate is input tax. The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller;

People's Republic of China (PRC) tax collection management law

Article 2 1 stipulates that:

Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 22 provides that:

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices: