Legal analysis: the difference between booking fee and accommodation fee is as follows: accommodation fee refers to general simple accommodation fee; The room rate is not necessarily, and it may also include service charges such as catering. Accommodation is included in the reimbursement of travel expenses, so sometimes it is actually written that business travelers can reimburse more travel expenses.

Legal basis: According to Article 25 of the Pilot Implementation Measures for Changing Business Tax to VAT, the following input tax amounts are allowed to be deducted from the output tax amount: (1) The VAT amount indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller. (2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs. (3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. The calculation formula is: input tax = input price × deduction rate input price, which refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid according to regulations. The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except. (4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.