Can employees travel with special VAT invoices?

Employee travel is a welfare expense, and even if you get a special VAT invoice, you can't deduct the input tax. At the same time, according to Appendix 2 of Caishui [2065438+06] No.36, the pilot taxpayers can choose the total price and extra-price expenses obtained, and deduct the balance of accommodation, catering, transportation, visa, entrance fee and travel expenses paid by the buyers of tourism services as sales. The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.

When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they can enter the tax-included sales (or tax-included assessment amount) and deduction amount through the differential taxation invoicing function in the new VAT fiscal control system, and the system will automatically calculate the tax amount and tax-excluded amount, and automatically print the words "differential taxation" in the remarks column. Invoice issuance shall not be mixed with other items.

1. According to the provisions of annex 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), a special VAT invoice may not be issued under any of the following circumstances:

(1) Selling services, intangible assets or immovable property to consumers.

(2) Taxable acts exempted from the provisions of VAT.

Zero-rate VAT taxable services with VAT refund (exemption) shall not issue special VAT invoices.

2. According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), ordinary invoices can be issued for services.

Pilot taxpayers provide financing after-sale leaseback service for tangible movable property, and the principal of tangible movable property price collected from the lessee may not be issued with special VAT invoices, but ordinary invoices may be issued.

Special VAT invoices may not be issued for foreign travel expenses deducted from the total price and out-of-price expenses for providing tourism services, but ordinary invoices may be issued.

Taxpayers who choose to provide labor dispatch services to pay the differential tax shall charge the employing unit for paying the wages and benefits of labor dispatch employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.

Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units and social insurance and housing provident fund paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued.