Traditional Culture Encyclopedia - Hotel accommodation - Many employees of the company live in hotels and issue invoices, whether they are individuals or enterprises.
Many employees of the company live in hotels and issue invoices, whether they are individuals or enterprises.
Small-scale taxpayers can open projects on an invoice; For ordinary taxpayers, because the accommodation expenses incurred on business trips can be deducted from the input tax by obtaining special VAT invoices, catering and entertainment cannot be deducted, so accommodation should be invoiced separately from catering and entertainment, with special VAT invoices for accommodation and ordinary VAT invoices for catering and entertainment; If the general taxpayer puts accommodation, catering and entertainment on the special ticket, the tax amount of catering and entertainment should be transferred out as input tax after certification.
Whether it is a special VAT invoice or an ordinary VAT invoice:
When issuing an invoice, it must be filled in according to the number sequence, with complete items, true contents and clear handwriting. All of them should be printed in one copy, and the contents are exactly the same. The invoice and the deduction should be stamped with the special seal for invoice.
Document basis: Article 27 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) The input tax amount of the following items shall not be deducted from the output tax amount: (6) The purchased passenger service, loan service, catering service, daily service of residents and entertainment service.
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