Problem one
Hello:
We buy materials from suppliers and occasionally pay in cash? Invoice? Instead of the bank transferring money to the company? Then let the other party issue a receipt and affix a special financial seal as proof of our cash payment. If not, why can the hotel industry accept cash and issue invoices? I mean: do I have to transfer money from the bank to the company to make an invoice? Can't you pay in cash?
Answer:
Hello, there are no tax-related documents restricting the payment methods of both parties. When taxable behavior occurs, the seller can issue an invoice according to the specific information of the actual buyer.
Question 2
Hello:
Taxpayers get special VAT invoices with the service name of accommodation fees, but the accommodation fees are paid by personal accounts. Can I deduct the input tax in this case? Is it necessary to transfer money from the company to the corporate account to allow deduction?
Answer:
According to "Answers to Questions on Video Conference Policy of General Administration on May 26th", the current policy has never made similar restrictive provisions on the deduction of input tax on accommodation fees. Taxpayers can deduct the input tax no matter whether they pay the accommodation expenses through private accounts or public accounts, as long as the accommodation services they buy meet the current regulations. Moreover, what needs to be added is not only the accommodation fee, but also any other goods purchased by taxpayers? Service, there is no restriction on input tax deduction because of different payment accounts.
According to the basic principle of value-added tax, the taxpayer's external expenditure items can be deducted from the input tax as long as they are used for production and operation. In other words, as long as you don't use it? Collective welfare and personal consumption? On the other hand, it can be deducted. Therefore, the taxpayer obtains a special VAT invoice with the service name of accommodation fee, and the accommodation fee is paid by the personal account. In this case, the input tax is also allowed to be deducted.
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