Can the special invoice for hotel accommodation be deducted?

Special invoices for hotel accommodation can be deducted.

Accommodation expenses incurred by employees on business trips belong to travel expenses, and the special VAT invoices obtained can be deducted from the input tax according to regulations. Whether the accommodation expenses incurred by enterprises can be deducted mainly depends on the "purpose" of accommodation expenses. As long as the accommodation expenses incurred by employees in the company's business premises or registered place are not taxable items, value-added tax exemption items, collective welfare or personal consumption, the input tax can also be deducted according to regulations after obtaining the special ticket certificate. According to Article 25 of the Annex/kloc-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), as long as the business is true and the accommodation fee is paid on business trip, the input tax of the special VAT invoice can be deducted.

Accommodation invoice can be used for deduction according to different purposes, except the following circumstances:

1. The accommodation fee is for the company to receive customers, and the billing party shall not deduct it regardless of the size of the taxpayer, even if the certification is consistent;

2. Accommodation fee is a business trip organized by the company. No matter the size of the taxpayer, the billing party may not deduct it even if the certification is consistent;

3. Secondly, the tax deduction rate varies with the taxpayer size of the billing party, as shown below:

4. Accommodation expenses are for employees on business trips, and the billing party is a small-scale taxpayer, and the deduction rate of its special VAT invoice is 3%;

5. Accommodation expenses are for employees on business trips, and the billing party is a general taxpayer, and the deduction rate of its special VAT invoice is 6%.

To sum up, accommodation invoice can be deducted according to different purposes.

Legal basis:

Article 8 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is input tax. The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller;

(2) The value-added tax indicated in the special payment letter for customs import value-added tax obtained from the customs;

(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated on the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council; Input tax calculation formula: input tax = purchase price * deduction rate;

(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals. The adjustment of deduction items and deduction rate shall be decided by the State Council.