Traditional Culture Encyclopedia - Hotel reservation - Can the hotel purchase ingredients be deducted from the input tax?
Can the hotel purchase ingredients be deducted from the input tax?
You can't. The purchased duty-free raw materials shall not be deducted from the input tax. The input tax of primary agricultural products purchased from agricultural producers can be deducted 13%. Ordinary invoices obtained from the commercial market shall not be deducted from the input tax. If you get a special VAT invoice for the purchased processed ingredients, you can deduct 17%.
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