question 1: why can't a special invoice be issued for the value-added tax on meals? Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance (No.36 [2116] of the Ministry of Finance): Annex 1: Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax:

Article 27 The input tax of the following items shall not be deducted from the output tax:

The taxpayer's social entertainment consumption belongs to personal consumption.

article 53 when a taxpayer conducts taxable activities, it shall issue a special VAT ticket to the buyer who asks for a special VAT ticket, and indicate the sales amount and output tax separately on the special VAT ticket.

under any of the following circumstances, special VAT tickets shall not be issued:

(1) Selling services, intangible assets or real estate to consumers.

(2) Taxable acts that are exempt from VAT.

The management method classifies the taxpayer's social and entertainment consumption as personal consumption, but it is not allowed to issue special VAT tickets for selling services to consumers. (If it is stipulated in this way that any individual catering consumption can be exempted from issuing special VAT tickets, both units and individuals can deduct the input tax, and even the unit will deduct the input tax by issuing special VAT tickets obtained by individuals, which is completely chaotic.)

Question 2: Why can't a special VAT invoice be issued for meals? 1. Catering service refers to the business activities of providing catering services to consumers by providing catering and eating places at the same time, and the input tax of catering services obtained by taxpayers cannot be deducted.

2. According to the document Caishui (2116) No.36, Article 27 The input tax of the following items shall not be deducted from the output tax: the taxpayer's social and entertainment consumption belongs to personal consumption. Purchased passenger transport services, loan services, catering services, daily services for residents and entertainment services. Social consumption does not belong to the production input and expenditure in production and operation, but is a kind of life consumption activity, and value-added tax is a tax on consumption behavior, and consumers are tax payers. Therefore, social entertainment consumption needs to bear the corresponding input tax.

At the same time, it is difficult to accurately distinguish between social consumption and personal consumption, and it is not appropriate to grasp the boundary in tax collection and management. If different tax policies are applied to social consumption and personal consumption, it is easy to induce tax evasion. Therefore, in order to simplify the operation and fair the tax burden, the input tax shall not be deducted from the goods, processing, repair and replacement services, services, intangible assets and real estate used for communication and entertainment consumption.

Therefore, social entertainment expenses are not allowed to be deducted from the input tax.

Question 3: Why can't the catering industry issue special invoices for value-added tax? Paragraph (6) of Article 27 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax (Annex I of Caishui [2116] No.36) stipulates that the input tax on purchased passenger transportation services, loan services, catering services, daily services of residents and entertainment services shall not be deducted from the output tax.

since the special tickets for obtaining these services can't be deducted, of course, the special tickets can't be opened.

Question 4: Why can't the meals be invoiced for value-added tax? It's not deductible, but it's for personal consumption. For example, personal business trip meals, employee welfare meals, and business entertainment meals cannot be opened. However, meals for marketing activities and meetings can be deducted.

Question 5: Why can't the VAT invoice for meals be issued? Why can't the special VAT invoice for personal meals be issued to individuals? The reason is that individuals who issue VAT invoices are not allowed to deduct, which is disconnected from VAT deduction and does not conform to the principle of VAT.

Ordinary invoices that don't say the meal fee can't be issued to individuals.

question 6: why can't I go to the tax bureau to invoice the meal expenses on my behalf, and record the tax according to the requirements of accounting standards in related subjects?

first of all, it is clear that the tax bureau does not charge any handling fee for invoicing.

Secondly, apply to the tax bureau for invoicing, and the tax is charged.

under normal circumstances, the main tax (business tax or value-added tax) and supplementary tax (attached to urban construction, education and local education) need to be collected, and then income tax needs to be levied (enterprise income tax for enterprises and personal income tax for individuals); The tax bureau will issue a tax payment certificate for the tax collected when invoicing, and the tax payment certificate will clearly state the tax type and amount collected.

finally, according to the taxes and amount recorded in the tax payment voucher, it can be recorded in the relevant subjects according to the accounting requirements.

question 7: under what circumstances can the meal fee be deducted? If it can't be deducted in many cases, why can a special VAT invoice be issued for meals? Thank you for the meal. Although a special VAT ticket can be issued, the input tax cannot be deducted.

Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2116] No.36): Annex 1 Implementation Measures of Changing Business Tax to Value-added Tax: Article 27 The input tax of the following items shall not be deducted from the output tax:

...

(6) purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.

question 8: can the hotel issue a special invoice including meals be deducted? It depends on what the invoice is. If the meals are issued together with the accommodation fee, it can be deducted. If the meals are issued separately, it cannot be deducted.

question 9: Why can the accommodation fee be issued with a special VAT invoice and why can't the meals be issued with a special VAT invoice? What's the difference between meals and accommodation? The pilot method clearly stipulates that the purchase of catering services cannot be deducted from the input < P > Question 11: Can the special VAT invoice issued by the restaurant be deducted? 1. Conference fee: The conference fee can be deducted from the input tax; But the meals can't be deducted. In addition, the deduction of conference fees must also obtain a special VAT invoice.

2. Business entertainment expenses: input tax cannot be deducted, and "meal expenses" cannot be deducted; Even if a special VAT invoice is obtained, it cannot be deducted. And the excess business entertainment expenses need to pay 25% corporate income tax

3. Travel expenses: The expenses incurred on business trips generally include transportation expenses and accommodation expenses. Accommodation fees can be deducted, and special VAT invoices must be obtained, and tolls and car rental fees can also be deducted. Tickets and meals are not deductible for input tax.