Ktv consumption belongs to employee welfare expenses, communication expenses or personal consumption, and Annex I of Caishui Document No.36 clearly stipulates that it shall not be deducted, and an ordinary VAT invoice shall be issued.

If a special VAT invoice is issued, a detention ticket will be formed.

The main differences between special VAT invoices and ordinary invoices are as follows:

When using different themes.

General VAT invoices can only be collected by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be collected by various taxpayers engaged in business activities and registered for tax purposes.

◎ Is tax deductible?

The special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer (general VAT taxpayer) to deduct VAT. It has the functions of commercial voucher and tax payment voucher. Except for the business items stipulated in the tax law, ordinary VAT invoices cannot be deducted from the input tax.