1, the hotel catering industry, at this stage, is temporarily enjoying the value-added tax exemption, if it is enjoying the value-added tax exemption, according to the provisions of the exemption of the corresponding input tax is no longer deductible, and you need to do the input tax turnover processing.

2. If the business is both VAT-exempted and taxable, the non-deductible input tax cannot be divided, and is transferred according to the proportion of VAT-exempted sales to all sales.

3, if the input tax is large, do the transfer processing, do not feel cost-effective, according to the provisions of the taxpayer has the right to choose to give up the right to tax exemption, this way you can not transfer out.

4, it is important to note that: to give up the tax exemption, 36 months may not re-apply for tax exemption, tax reduction.