Current location - Recipe Complete Network - Catering franchise - Can the employee's dinner be deducted from the special VAT invoice?
Can the employee's dinner be deducted from the special VAT invoice?
Staff dinners are specially paid VAT? Tickets are non-deductible.

Notice on comprehensively promoting the pilot of changing business tax into value-added tax (Caishui [2065438+06] No.36);

Annex 1 Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT stipulates that the input tax of the following items shall not be deducted from the output tax:

……

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.