Catering basically belongs to the category of personal consumption, even if it is corporate social entertainment consumption, it is basically personal consumption, and the pilot method of changing the overall business tax to value-added tax also classifies social entertainment consumption as personal consumption, and personal consumption cannot be deducted from the input tax.

Can you issue a special VAT payment for catering expenses? Tickets. However, the input tax shall not be deducted.

Policy basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively 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:

(1) Goods purchased for simple tax calculation, value-added tax exemption, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

the taxpayer's social consumption belongs to personal consumption.

(2) abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.

(3) purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products with abnormal losses.

(4) Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.

(5) The purchased goods, design services and construction services consumed by the real estate construction in progress with abnormal losses.

taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.

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

(7) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.