according to caishui [2116] No.36 document, the tax rate for catering services is 6% to 25%, and the input tax for purchasing catering services cannot be deducted from the output tax, so the meals and entertainment expenses for social entertainment cannot be deducted. If you entertain individuals, the accommodation expenses incurred belong to personal consumption and cannot be deducted.

according to article 27, paragraph 6 of annex 1 of the circular of the Ministry of finance and the state administration of taxation on comprehensively pushing forward the pilot reform of business tax to value-added tax (caishui [2116] No.36), the input tax of the following items shall not be deducted from the output tax: purchased passenger transportation services, loan services, catering services, daily services of residents and entertainment services. Therefore, the special invoices obtained by taxpayers for catering services shall not be deducted from the input tax.

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