Traditional Culture Encyclopedia - Hotel accommodation - Can the hotel issue a special VAT invoice when selling mooncakes to corporate customers?
Can the hotel issue a special VAT invoice when selling mooncakes to corporate customers?
If the hotel sells mooncakes to ordinary industrial and commercial enterprises, the enterprises will use mooncakes for employee welfare (for employees) and business entertainment (for customers). In this case, the hotel can not issue special VAT tickets, but only ordinary VAT tickets. Because the goods purchased by enterprises are used for employee welfare, business entertainment and other purposes, they are not VAT deduction items, and even if they receive special VAT tickets, they cannot be used as input tax deduction.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Vouchers (Guo Shui Fa [2006]156), general VAT taxpayers can only issue general VAT tickets for cigarettes, wine, food, clothing, shoes and hats (excluding special labor insurance), cosmetics and other consumer goods, and cannot issue special VAT tickets.
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