Does the company offer special or ordinary tickets for business travel and accommodation?

Legal analysis: employees of small-scale taxpayers who travel and stay in hotels can choose to issue ordinary VAT invoices; Employees of general VAT taxpayers who travel and stay in hotels should ask for special VAT invoices from hotels.

Legal Basis: Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises In order to implement the decision-making arrangements of the CPC Central Committee and the State Council and further support the development of small and micro enterprises, the relevant matters concerning the implementation of the inclusive tax relief policy for small and micro enterprises are hereby notified as follows: 1. Small-scale taxpayers with monthly sales below 654.38 million yuan (inclusive) are exempted from value-added tax.

Legal analysis: employees of small-scale taxpayers who travel and stay in hotels can choose to issue ordinary VAT invoices; Employees of general VAT taxpayers who travel and stay in hotels should ask for special VAT invoices from hotels.

Legal Basis: Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises In order to implement the decision-making arrangements of the CPC Central Committee and the State Council and further support the development of small and micro enterprises, the relevant matters concerning the implementation of the inclusive tax relief policy for small and micro enterprises are hereby notified as follows: 1. Small-scale taxpayers with monthly sales below 654.38 million yuan (inclusive) are exempted from value-added tax.