Can the hotel deduct the input tax on conference fees?

The hotel issues a special VAT invoice for conference fees, which can be used to offset the input tax.

Taxpayers who provide conference services and provide accommodation, catering, entertainment, tourism and other services at the same time shall not issue the above services as "conference fees" when issuing special VAT invoices, but should issue them on the same invoice according to the codes of goods and services stipulated in the Tax Classification and Coding of Goods and Services (Trial), and indicate the name of the meeting and the number of participants in the remarks column.

Accommodation and catering expenses incurred in the meeting are services carried out at the same time as conference services, and their respective tax items should be calculated separately and applied.