Traditional Culture Encyclopedia - Hotel accommodation - Can the hotel accommodation ticket be deducted from the hospitality fee?

Can the hotel accommodation ticket be deducted from the hospitality fee?

The hotel accommodation ticket in the hospitality fee cannot be deducted.

Measures for the pilot implementation of changing business tax to value-added tax Article 27 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, 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.

Taxpayers' social and entertainment consumption belongs to personal consumption.