Can the accommodation fee be deducted by issuing a special VAT invoice?

Employee accommodation fees can be deducted according to different purposes, except for the following situations:

Accommodation fee is for the company to receive customers, and the billing party may not deduct it regardless of the size of the taxpayer, even if the certification is consistent;

Accommodation fee is a business trip organized by the company for employees, and the billing party may not deduct it regardless of the size of the taxpayer, even if the certification is consistent;

Secondly, for different taxpayers of the billing party, the deduction rate is different, as follows:

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

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%;

Policy reference:

Article 27 of the Implementation Measures for the Change of Business Tax to Value-added Tax in Annex I of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui (2016) No.36) stipulates that the input tax of the following items shall not be deducted from the output tax:

Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, VAT-exempt items, 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.

We purchased passenger services, loan services, catering services, daily services for residents and entertainment services. Annex 1: In the pilot implementation measures for changing business tax to value-added tax (attached: notes on sales services, intangible assets and real estate), catering and accommodation services belong to the "life service industry" within the taxation scope of modern service industry.

Catering and accommodation services. Catering and accommodation services, including catering and accommodation services.

Catering service refers to the business activities of providing food consumption services for consumers by providing food and food places at the same time.

Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, guesthouses, guest houses, resorts and other business accommodation services.

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Case reference:

When employees of the company travel, they can deduct 3% when they receive the special VAT invoice for "accommodation fee" issued by small-scale taxpayer hotels.

Borrow: management expenses-travel expenses 300 yuan

Taxes payable-VAT payable (input tax) 9 yuan

Loan: cash on hand? 309 yuan

When employees of the company are on business trip, they can deduct 6% when they receive the special VAT invoice for "accommodation fee" issued by the general taxpayer hotel.

Borrow: management expenses-travel expenses 300 yuan

Taxes payable-VAT payable (input tax) 18 yuan.

Loan: cash on hand? 3 18 yuan

When the company receives customers, it receives the special VAT invoice for "accommodation fee" issued by the general taxpayer hotel, even if the certification is consistent, it cannot be deducted.

Borrow: management fee-business entertainment fee 300 yuan

Taxes payable-VAT payable (input tax) 18 yuan.

Loan: Cash on hand is RMB 365,438+08.

Transfer-out of input tax: management fee-business entertainment fee 18 yuan.

Loan: Taxes payable-VAT payable (transfer-out input tax) 18 yuan.

The company organizes employees to travel and receives the special VAT invoice for "accommodation fee" issued by the general taxpayer hotel itself. Even if the certification is consistent, it cannot be deducted.

Borrow: Payable Staff Salary-Welfare Fee 300 yuan

Taxes payable-VAT payable (input tax) 18 yuan.

Loan: Cash on hand is RMB 365,438+08.

Transfer-out of input tax: salary payable to employees-welfare expenses 18 yuan.

Loan: Taxes payable-VAT payable (input tax transferred out) 18

Case summary:

Accommodation expenses incurred by employees on business trips can be deducted according to the normal input tax if they obtain special VAT invoices.

In practice, for collective welfare or personal consumption, the accommodation expenses incurred cannot be deducted from the input tax. For example, the annual meeting of enterprises belongs to welfare expenses, and the accommodation expenses incurred cannot be deducted from the input tax; Another example is the hospitality of enterprises, and the accommodation expenses incurred cannot be deducted from the input tax.

It should be reminded that whether the accommodation expenses incurred by the enterprise can be deducted depends on the "purpose" of the accommodation expenses, not the place of occurrence. Therefore, the accommodation expenses incurred by enterprises in their own business premises or registered places can also be deducted by obtaining special invoices for value-added tax.