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%.