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 Annex 2 of Caishui [2065438+06] No.36, the pilot taxpayers can choose to obtain the full price and extra expenses for providing tourism services.

After deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other travel companies, the balance is 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.

Special VAT invoices for extended information must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "Sales Unit" by hand. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".

Baidu encyclopedia-special invoice for value-added tax