Traditional Culture Encyclopedia - Hotel reservation - Can the hotel issue a special VAT invoice for selling moon cakes?
Can the hotel issue a special VAT invoice for selling moon cakes?
(1) If the buyer is a commodity circulation enterprise, such as a shopping mall or a food sales enterprise, the purchased moon cakes will be sold as inventory. In this case, the special VAT ticket obtained when buying moon cakes can be used as import tax to offset VAT.
(2) If the buyer buys moon cakes, the special VAT ticket obtained when buying moon cakes cannot be deducted because of collective welfare (distributed to employees as enterprise welfare) or given to customers.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on comprehensively promoting the pilot project of changing business tax to value-added tax (Cai Shui [2065438+06] No.36)
Article 27 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. Taxpayers' social and entertainment consumption belongs to personal consumption.
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