At that time, many controversial questions after the reform of the camp were answered. Related to today's topic is Article 10: "For the activities that hotels, hotels, guest houses, resorts and other business accommodation places provide conference venues and supporting services, VAT shall be paid according to" conference and exhibition services ".
The general taxpayer's tax rate is 6% (20 1 910/0 month1to 202212 February 3 1, plus or minus 15% for catering and accommodation, which is 5% more than that for conferences and exhibitions. Because there is no special invoice for meals, the next family can't deduct the input tax. This led to the release of documents, and some enterprises began to turn meals that were not conference fees into conference fees.
Later, the tax bureau should have discovered this problem. When answering questions in public or on the hotline, many local tax bureaus generally make it clear that meals and accommodation fees should be invoiced separately, and meals are not considered as conference fees. I still have some doubts about this treatment. Of course, I don't mean that enterprises charge all meals as conference fees, but because of this treatment, many actual conference meals can't be invoiced according to the "conference exhibition service".
Exhibition service content:
In a broad sense, exhibition service refers to all-round services provided by exhibition enterprises and enterprises related to exhibition activities to organizers, contractors, participants, exhibitors, merchants and audiences of exhibition activities. In a narrow sense, the concept of exhibition service refers to all kinds of services provided by organizers and contractors to exhibitors, exhibitors, merchants and audiences during the exhibition process.
Specifically, it includes professional services such as leasing, advertising, security, cleaning, exhibit transportation, warehousing and booth construction. At the exhibition site, as well as catering, tourism, accommodation, transportation, transportation, local specialties and other related industries supporting services.
In addition to some basic services, the "human" factor is more important in exhibition services. Exhibition is a short-term activity with a large number of participants. Therefore, in order to improve the satisfaction of the participants and meet their expectations, the application of humanized service in exhibition activities will help to improve the influence and reputation of the whole event.