special tickets for meals cannot be deducted from the input tax.

1. The input tax on goods, services, intangible assets and real estate purchased for collective welfare or personal consumption shall not be deducted from the output tax;

2. The business hospitality input tax is not deductible and belongs to personal consumption;

3. VAT invoice input tax used for employee benefits cannot be deducted;

4. The purchased goods and taxable services used for collective welfare or personal consumption shall not be deducted from the output tax.

Importance of special meal ticket:

1. Special meal ticket is a formal invoice obtained by an enterprise during business reception or employees' dining, which is the basis for financial reimbursement and accounting;

2. The special meal ticket can help enterprises reasonably record and manage the expenses related to catering, and ensure the transparency and compliance of expenses;

3. Although the special meal ticket can't be used to deduct the input tax, it plays a certain auxiliary role in the internal financial management and external tax declaration of the enterprise;

4. The preservation and management of meal tickets is also an important link in the daily operation of enterprises, which helps enterprises to provide corresponding vouchers during tax inspection and avoid tax risks.

to sum up, although the special meal ticket cannot be deducted from the input tax, it plays an auxiliary role in enterprise financial management and tax declaration, and at the same time, saving and managing the special meal ticket can also help avoid tax risks.

Legal basis:

Implementation Measures for the Pilot Project 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:

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

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