After the camp reform, the catering service belongs to personal consumption and cannot be deducted.

according to article 27 of the pilot implementation measures for changing 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:

(6) purchased passenger transportation services, loan services, catering services, daily services and entertainment services ..." Therefore, the meals in the travel expenses are invoiced for value-added tax and cannot be deducted.

according to article 11 of the announcement of State Taxation Administration of The People's Republic of China on further clarifying the issues related to the collection and management of the VAT reform (State Taxation Administration of The People's Republic of China Announcement No.11, 2117)

Since July 1, 2117, special VAT invoices and unified motor vehicle sales invoices issued on or after July 1, 2117 obtained by general VAT taxpayers should be authenticated or logged into the VAT invoice selection confirmation platform for confirmation within 361 days from the date of invoicing, and confirmed within the specified tax declaration period. Extended information

Article 8 of the Provisional Regulations on Value-added Tax of the People's Republic of China stipulates that the following input tax amounts are allowed to be deducted from the output tax amount:

1. Value-added tax amount indicated on the special VAT invoice obtained from the seller.

2. Value-added tax amount indicated in the special payment form for customs import value-added tax obtained from the customs.

3. For purchasing agricultural products, except for obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 11% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council.

input tax calculation formula: input tax = purchase price × deduction rate

4. Value-added tax amount indicated on the tax payment certificate of withholding tax obtained from tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

Baidu Encyclopedia-Implementation Measures for the Pilot Project of Changing Business Tax to VAT