Can I count the catering VAT invoice? Party fee? Really? Can the first part of the catering invoice be reimbursed? Do you need to provide the enterprise tax number for opening the catering invoice? The management network xiaobian has been well rectified, please see!

may I count the catering vat invoice? Party fee? Really?

enterprises often invite various parties, and invite a few customers, suppliers and employees to join them. Action party expenses must include connection, accommodation, catering, etc., which broke out for the call of the party. Therefore, there will be catering invoices in the party expenses, and it is no problem to deduct them before tax. However, it is generally demanded to provide party reports, party sign-ins and other materials that may indicate the truthfulness of the party expenses. Such as party report (including essence: party kung fu, party arrangement, party essence, party norms, etc.), party minutes and other materials.

according to item 6 of article 27 of annex 1 of Caishui [2116] No.36, Report of the Ministry of Finance and the State Administration of Taxation on Launching the Pilot Project of Changing Transaction Tax to Value-added Tax, the output tax of passenger transport services, loan services, catering services, household services and entertainment services purchased by taxpayers cannot be deducted from the output tax. Therefore, for catering services, there is no deduction for the document clarification rule. Although for the time being, except for the natural person, there is no control over the opening of the ticket for catering service, but because there is no deduction, it is enough to advocate the opening of the universal invoice for value-added tax. If you survive, you may wish to deduct the conference fee from the scene that the catering service is started on a VAT invoice. At that time, when you appeal for deduction, you need to transfer out the items of the catering service invoice on time.

is it advisable to reimburse the first part of the catering invoice?

the first part of the food and beverage invoice is not reimbursed. From July 1, 2117, if the buyer is an enterprise, the taxpayer identification number or consistent social judgment code shall be provided to the seller when the general VAT invoice is given; When issuing the general VAT invoice for the seller, the seller shall? Buyer's taxpayer identification number? Fill in the taxpayer identification number or consistent social judgment code of the buyer in the column. There is no invoice suitable for the rule, and there is no action tax voucher. Obviously, it is impossible to win the taxpayer identification number or the consistent social judgment code with some meaningful lunch inspiration tickets, so there is no reimbursement.

do I need to provide the enterprise tax number when opening the catering invoice?

According to the Announcement of State Administration of Taxation on the Opening and Closing of VAT Invoices, State Administration of Taxation announced No.16 of 2117

1. Since July 1, 2117, if the buyer is an enterprise, the taxpayer identification number or consistent social judgment code should be provided to the seller when the general VAT invoice is given; When issuing the general VAT invoice for the seller, the seller shall? Buyer's taxpayer identification number? Fill in the taxpayer identification number or consistent social judgment code of the buyer in the column. There is no invoice suitable for the rule, and there is no action tax voucher.

The enterprises mentioned in the original announcement include companies, unincorporated enterprises as legal persons, enterprise branches, some wholly-owned enterprises, joint enterprises and other enterprises.

therefore, if the payer is an enterprise, the tax identification number must be provided when the invoice is given.

may I count the catering vat invoice? Party fee? Really? Can the first part of the catering invoice be reimbursed? Do you need to provide the enterprise tax number for opening the catering invoice? The management network xiaobian has been well rectified, please see!

may I count the catering vat invoice? Party fee? Really?

enterprises often invite various parties, and invite a few customers, suppliers and employees to join them. Action party expenses must include connection, accommodation, catering, etc., which broke out for the call of the party. Therefore, there will be catering invoices in the party expenses, and it is no problem to deduct them before tax. However, it is generally demanded to provide party reports, party sign-ins and other materials that may indicate the truthfulness of the party expenses. Such as party report (including essence: party kung fu, party arrangement, party essence, party norms, etc.), party minutes and other materials.

according to item 6 of article 27 of annex 1 of Caishui [2116] No.36, Report of the Ministry of Finance and the State Administration of Taxation on Launching the Pilot Project of Changing Transaction Tax to Value-added Tax, the output tax of passenger transport services, loan services, catering services, household services and entertainment services purchased by taxpayers cannot be deducted from the output tax. Therefore, for catering services, there is no deduction for the document clarification rule. Although for the time being, except for the natural person, there is no control over the opening of the ticket for catering service, but because there is no deduction, it is enough to advocate the opening of the universal invoice for value-added tax. If you survive, you may wish to deduct the conference fee from the scene that the catering service is started on a VAT invoice. At that time, when you appeal for deduction, you need to transfer out the items of the catering service invoice on time.

is it advisable to reimburse the first part of the catering invoice?

the first part of the food and beverage invoice is not reimbursed. From July 1, 2117, if the buyer is an enterprise, the taxpayer identification number or consistent social judgment code shall be provided to the seller when the general VAT invoice is given; When the seller issues the VAT general invoice for it, it shall? Buyer's taxpayer identification number? Fill in the taxpayer identification number or consistent social judgment code of the buyer in the column. There is no invoice suitable for the rule, and there is no action tax voucher. Obviously, it is impossible to win the taxpayer identification number or the consistent social judgment code with some meaningful lunch inspiration tickets, so there is no reimbursement.

do I need to provide the enterprise tax number when opening the catering invoice?

According to the Announcement of State Administration of Taxation on the Opening and Closing of VAT Invoices, State Administration of Taxation announced No.16 of 2117

1. Since July 1, 2117, if the buyer is an enterprise, the taxpayer identification number or consistent social judgment code should be provided to the seller when the general VAT invoice is given; When issuing the general VAT invoice for the seller, the seller shall? Buyer's taxpayer identification number? Fill in the taxpayer identification number or consistent social judgment code of the buyer in the column. There is no invoice suitable for the rule, and there is no action tax voucher.

The enterprises mentioned in the original announcement include companies, unincorporated enterprises as legal persons, enterprise branches, some wholly-owned enterprises, joint enterprises and other enterprises.

therefore, if the payer is an enterprise, the tax identification number must be provided when the invoice is given.

if you resume 333 on the account management network (id: wwwkuaijicom) wechat public account, you may wish to hand it in for free.

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