Q&A | Can the accommodation and catering expenses be invoiced on the same invoice? Three big invoice problems, please pay attention! 1 Can accommodation and meals be invoiced on the same invoice? < /p > A: When asking for an invoice, it is necessary to distinguish between different situations. Small-scale taxpayers can open the project on one invoice; For ordinary taxpayers, because the accommodation expenses incurred in business trips can be deducted from the input by obtaining special VAT invoices, catering and entertainment cannot be deducted, so accommodation should be invoiced separately from catering and entertainment, and special VAT invoices should be issued for accommodation, and ordinary VAT invoices should be issued for catering and entertainment. < /p > Accommodation, catering and entertainment can be opened on a special ticket. After authentication, the tax on catering and entertainment will be transferred out as input tax.

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Reminder about accommodation invoice: This "accommodation" invoice cannot be reimbursed (daily business) < /p > Invoice style: < /p > Policy basis: < /p > Practice analysis:

1. According to the provisions of State Taxation Administration of The People's Republic of China Announcement No.16, 2117, in a popular way: what business happens, what ticket is issued?

2. From the perspective of VAT deduction of input tax, if it is a tourism service, the tax inspection will often be characterized as "collective welfare or personal consumption", so the input tax cannot be deducted.

(1) Therefore, the other party issues an ordinary invoice, and if it issues a special VAT invoice, the content of which is the accommodation fee, the input tax can be deducted as required;

(2) Reminder: Although the "accommodation fee" is stated in the remarks column of the invoice, "accommodation fee" may occur during the travel service, and the explanation will not be clear then;

3. From the perspective of enterprise income tax, the expenses of employees' travel expenses are classified as "expenses unrelated to production and business activities" in many places, which can not be deducted before enterprise income tax, and some places are classified as "employee welfare expenses", which are deducted before tax according to relevant standards. < /p > If it is a real business trip, the accommodation fee can be deducted before tax according to the regulations (there is no standard).

4. From the perspective of personal income tax, you have to pay a tax. Personal income tax should be levied on both employees' and employees' travel expenses: < /p > Personal income tax should be levied on employees' travel expenses combined with current wages and salaries according to "income from wages and salaries"; Personal income tax may be levied on the travel expenses of employees outside the enterprise according to the items of "income from labor remuneration" or "accidental income tax". < /p > Again, although "accommodation fee" is stated in the remarks column of the invoice, "accommodation fee" may occur in the process of tourism service, and it will not be explained clearly then.

5. I said I can't report it, so it's up to you!

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Be cautious about reimbursement of invoices for catering expenses and conference expenses < /p > Catering invoices and conference invoices are the most common invoices in enterprises, but they will also become the focus of tax inspection, so the financial personnel of the unit should also be extra cautious in recording such invoices, the principle of which is to make them reasonable. < /p > For example, employees' dinners on holidays or working meals provided by enterprises to employees can be recorded in this case, but they need to be recorded in different accounts according to different diners. < /p > If all the people attending the dinner are employees of the enterprise, they can be included in the "welfare expenses". But if not all employees and outsiders, then it should be included in the "hospitality". < /p > In addition, if the invoices brought back by employees on business trips are reimbursed, if the invoices are for catering to customers, they should be included in "business entertainment expenses", but if the consumption of employees during business trips is within the subsidy standard, they should be included in "travel expenses". < /p > Another example is that some enterprises often invite customers, suppliers, employees, etc. to attend various meetings, and the transportation, accommodation, catering and other expenses incurred can be used as meeting expenses. < /p > It should be noted, however, that according to the principle of tax law, there is no invoice that can or cannot be recorded, and the key depends on whether it is reasonable. < /p > Therefore, in some reimbursement behaviors, other supporting materials are needed besides invoices. < /p > For example, for reimbursement of conference expenses, it is best to provide information such as conference notice, conference topics, list of participants and sign-in form at the same time, so as to identify whether there are expenses unrelated to the conference (such as travel expenses). < /p > Another example is the reimbursement of business entertainment expenses. It is best to provide whether there is a manager, department manager or even the general manager of the company to review and sign off, and whether there is a consumption list for large invoices.