No. General taxpayer catering invoices are not deductible. Catering invoices are special invoices for the catering industry. Invoice refers to all units and individuals in the purchase and sale of goods, provide labor or accept labor, services and other business activities, provided to the other side of the receipt and payment of the written proof of financial income and expenditure of the legal vouchers, is the original basis for accounting, but also auditing organs, tax authorities, an important basis for law enforcement checks. Catering invoices are not deductible for VAT, and catering industry can not issue special VAT invoices, even if they are issued, the invoicee can not deduct VAT because catering industry is for personal consumption, the purpose is very clear. According to the relevant regulations of VAT, the tax deduction is not allowed for personal consumption, and even if it is deducted, the input tax should be transferred out. Catering services in the catering industry are part of the scope of catering services, but also living services under the category of catering and accommodation services, in accordance with the regulations are allowed to input tax can not be deducted from the sales tax items. If the restaurant has other part-time behavior, such as lodging, separate accounting, lodging invoices can be deducted.

What are VAT credits?

VAT invoice credit refers to the deduction of VAT input tax allowed when calculating VAT, which refers to the amount of VAT paid or borne by the taxpayer for the purchase of goods or taxable services. According to the relevant provisions of VAT, VAT invoices are used to offset VAT input tax, i.e. VAT special invoices are offset. VAT special invoices need to be certified within 180 days, and the financial personnel need to log in the online certification platform, select the invoices that need to be certified, and complete the certification before offsetting. Only VAT invoices that have completed certification can be offset against input tax.

In summary, general taxpayers directly issued VAT invoices can be certified against 17%. (Note that not so are 17%, taxable products are different, the tax rate is also different Oh, the country some products are using a low tax rate, specifically how much tax rate invoices are shown).

Legal basis:

"The Chinese people*** and the State Enterprise Income Tax Law" Article 43

Enterprises to the tax authorities to submit annual enterprise income tax returns, should be its business transactions with related parties, accompanied by an annual report of related business transactions.

When the tax authorities conduct the investigation of related business, the enterprise and its related parties, as well as other enterprises related to the investigation of related business, shall provide relevant information in accordance with the provisions.