What if the hotel can't issue a special VAT invoice?

Of course, small-scale taxpayer hotels and general taxpayer hotels cannot issue special VAT tickets.

First, small-scale taxpayer hotels cannot issue special VAT tickets on their own (if there are accommodation, meetings, training and other services, they should apply to the competent tax authorities for issuing them);

Second, whether it is a small-scale taxpayer or a general taxpayer, the catering department is not allowed to issue special VAT tickets.

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Annex1:Implementation Measures for the Pilot Reform of Business Tax to VAT;

Article 27 The input tax of the following items shall not be deducted from the output tax:

Taxpayers' social and entertainment consumption belongs to personal consumption.

Article 53 When a taxpayer conducts taxable activities, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling services, intangible assets or immovable property to consumers.

(2) Taxable acts exempted from the provisions of VAT.

The Administrative Measures classify taxpayers' social and entertainment consumption as personal consumption, and cannot issue special VAT invoices for selling services to consumers. (If it is stipulated in this way, any individual catering consumption can avoid opening a special VAT ticket, and both units and individuals can deduct the input tax. Even the unit will use the special VAT ticket obtained by individuals to deduct the input tax, which is completely chaotic. This is why it is stipulated that catering cannot issue special VAT tickets. ).