Can hotel accommodation be deducted from the input tax?

Can hotel accommodation be deducted from the input tax?

Accommodation expenses incurred by employees on business trips belong to travel expenses, and the special VAT invoices obtained can be deducted from the input tax according to regulations.

Whether the accommodation expenses incurred by enterprises can be deducted mainly depends on the "purpose" of accommodation expenses. As long as the accommodation expenses incurred by employees in the company's place of business or registration are not purely taxable items, VAT-exempt items, collective welfare or personal consumption, the input tax can also be deducted according to regulations after obtaining the special invoice certification.

According to Article 25 of Annex/kloc-0 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), as long as the business is true, the input tax of the special VAT invoice can be deducted.

In practice, for collective welfare or personal consumption, the accommodation expenses incurred cannot be deducted from the input tax. For example, the annual meeting of enterprises belongs to welfare expenses, and the accommodation expenses incurred cannot be deducted from the input tax. Another example is the hospitality of a certain enterprise.

Annex 1 Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36): Implementation Measures for the Pilot Project of Changing Business Tax to VAT Article 27 The input tax of the following items shall not be deducted from the output tax:

Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, VAT-exempt items, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Entertainment belongs to personal consumption.

Can I deduct the special ticket for accommodation? How much is the tax rate?

Accommodation that meets certain conditions can be deducted from the input tax, and not all accommodations can be deducted from the input tax.

Special invoices for accommodation VAT can be deducted:

(1) The accommodation fee is for employees on business trip, and the billing party is a small-scale taxpayer, and the deduction rate of its special VAT invoice is 3%;

(2) Accommodation expenses are for employees on business trips, and the billing party is a general taxpayer, and the deduction rate of its special VAT invoice is 6%;

Special invoices for accommodation VAT are not deductible:

(1) The accommodation fee is for the company to receive customers, and the billing party shall not deduct it regardless of the size of the taxpayer, even if the certification is consistent;

(2) Accommodation fee is a business trip organized by the company, and the drawer shall not deduct it regardless of the size of the taxpayer, even if the certification is consistent.

Can hotel accommodation be deducted from the input tax?