"Accommodation fees" can be deducted, but they must be deducted in this way

Accommodation expenses are within the scope of VAT reimbursement, but can accommodation expenses be deducted? It turns out that deductions are also based on circumstances! Let me tell you.

Such accommodation fees can be deducted

Situation 1:

Company employees are on a business trip and receive VAT on "accommodation fees" issued by the hotel itself as a general taxpayer Special invoices can be deducted according to 6.

Debit: management expenses - travel expenses 300 yuan

Taxes payable - value-added tax payable (input tax) 18 yuan

Debit: cash on hand 318 yuan

Situation 2:

If a company employee goes on a business trip and receives a special VAT invoice for "accommodation fees" issued by a small-scale taxpayer hotel, it can be deducted according to 3.

Debit: management expenses - travel expenses 300 yuan

Taxes payable - value-added tax payable (input tax) 9 yuan

Debit: cash on hand 309 yuan

Such accommodation fees are not deductible

Situation 1:

The company organizes employee travel and receives value-added "accommodation fees" issued by the general taxpayer hotel itself Special tax invoices cannot be deducted even if the certification is consistent.

Debit: employee salary payable - welfare fee 300 yuan

Tax payable - value-added tax payable (input tax) 18 yuan

Credit: cash on hand 318 yuan

Transfer input tax out

Debit: employee salary payable - welfare fee 18 yuan

Credit: tax payable - value-added tax payable ( Input tax transfer out) 18 yuan

Situation 2:

The company receives customers and receives special VAT invoices for "accommodation fees" issued by the general taxpayer hotel itself, even if the certification is consistent Deductions are also not allowed.

Debit: management expenses - business entertainment expenses 300

Taxes payable - value-added tax payable (input tax) 18 yuan

Debit: cash on hand 318 Yuan

Transfer the input tax amount

Debit: administrative expenses - business entertainment expenses 18 yuan

Credit: tax payable - value-added tax payable (input Tax transfer out) 18 yuan

If a small-scale taxpayer in the accommodation industry needs to issue a special value-added tax invoice to sell the real estate it acquires, he must still apply to the local tax authority for issuance.

Whether accommodation expenses can be deducted or not depends on the circumstances, so don’t make random deductions. The CPPCC regulations are also of reference value there. If you don’t understand, you can ask a lawyer.

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