Can the special invoice for hotel accommodation be deducted?

Legal analysis: if it needs to be handled according to the situation, it can be deducted:

1. The accommodation fee 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%;

2. 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%;

Deduction is not allowed:

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 the expense for the company to organize employees to travel. Regardless of the size of the taxpayer, the billing party may not deduct even if the certification is consistent.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Management of VAT Invoices, etc. 5. Small-scale VAT taxpayers (except other individuals) who need to issue special VAT invoices may voluntarily use the VAT invoice management system to issue them themselves. For small-scale taxpayers who choose to issue special VAT invoices themselves, the tax authorities will no longer issue special VAT invoices for them.

Small-scale taxpayers of value-added tax should calculate the amount of value-added tax payable for selling special invoices for value-added tax, and declare and pay it to the competent tax authorities within the prescribed tax declaration period. When filling in the VAT tax return, the sales of special VAT invoices issued in this period shall be filled in the corresponding columns of "Number of Current Period" in Column 2 and Column 5 of the VAT tax return (applicable to small-scale taxpayers) respectively according to the collection rate of 3% and 5%.