Traditional Culture Encyclopedia - Hotel franchise - What kind of hotels can issue special VAT invoices?

What kind of hotels can issue special VAT invoices?

Hotels that provide accommodation, conferences, training and exhibitions can issue special VAT invoices. Hotels that only provide catering cannot issue special VAT invoices.

"Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36): Attachment 1: "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax":

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

The taxpayer’s social and entertainment consumption is personal consumption.

Article 53 If a taxpayer engages in taxable behavior, he or she shall issue a special VAT invoice to the purchaser who requested the special VAT invoice, and indicate the sales volume and output items respectively on the special VAT invoice. tax.

Special value-added tax invoices shall not be issued under any of the following circumstances:

(1) Selling services, intangible assets or real estate to individual consumers.

(2) Taxable activities subject to VAT exemption provisions.

The administrative measures classify taxpayers’ social and entertainment consumption as personal consumption, and sales of services to individual consumers cannot issue special VAT invoices. (This stipulates that if special VAT invoices can be issued for any personal catering consumption, both units and individuals can deduct input tax, and even units can use special VAT invoices obtained by individuals to deduct input tax. It’s all messed up. This is why it is stipulated that catering is not allowed to issue special VAT invoices).