Is the invoice issued by the agreement hotel through the third-party custody payment deductible?

1, yes. The tripartite payment agreement is signed to pay off the creditor's rights and debts, which is in line with the relevant provisions of the contract law. The fundamental purpose of Guo Shui Fa (1995) 192 legislation is to prevent false issuance of special VAT invoices. The whole business of enterprise A is real, and there is no tax evasion. The value-added tax chain has not been interrupted, and this input tax should be deducted.

2. Tripartite transfer is the normal way for enterprises to pay off their creditor's rights and debts. In essence, the final payee is the same as the payee issued on the special VAT invoice. Under the tripartite payment agreement, the deduction of VAT input tax does not violate the document of Guo Shui Fa (1995) 192.