Accommodation expenses can be made input tax deductible. The accommodation expenses incurred by the enterprise employees in the company's place of operation or registration, as long as they do not belong to the taxable items of the simplified taxing method, VAT-exempt items, collective welfare or personal consumption, can be deducted from the input tax according to the regulations after obtaining the certification of the special invoice. Article 4 of the Law on Administration of Tax Collection stipulates that the units and individuals who are obliged to pay taxes by laws and administrative regulations are taxpayers. Laws and administrative regulations stipulate that the units and individuals with the obligation to withhold and collect taxes on behalf of the taxpayer are the withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.