2. Meal invoices were given to quota invoice by the hotel, and transportation invoices can only be reimbursed, and none of them can be deducted.
3. There are many kinds of national tax and local tax invoices, but only "special VAT invoices" can be used for tax deduction. Remember that it must be "VAT invoice" and "special invoice". Don't confuse it with "VAT invoice". Generally, ordinary tickets cannot be deducted, and only the full tax can be added to the cost or expense.
4. The items that can be deducted from ordinary invoices issued by ordinary taxpayers are:
(1) The deductible input tax for purchasing duty-free agricultural products shall be calculated according to the purchase price and the stipulated deduction rate (13%).
(2) The freight paid by the general taxpayer for outsourcing or selling goods (except fixed assets) shall be deducted at the deduction rate of 7% according to the freight amount listed in the settlement document (ordinary invoice).
(3) If a general taxpayer of a production enterprise purchases waste materials from a waste material recycling business unit, it can deduct 10% of the input tax according to the amount indicated on the ordinary invoice.
In addition, other ordinary invoices collected by ordinary taxpayers shall not be deducted from the input tax.
5. According to different industries, the tax rates of special VAT invoices are 17%, 13%, 6% and 4% respectively. Deduct the input tax according to the tax amount on the special VAT invoice.