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Can the catering invoice be deducted from the VAT?
Legal analysis:

When you ask for an invoice, you should distinguish between different situations. Small-scale taxpayers can open projects on an invoice; For ordinary taxpayers, because the accommodation expenses incurred on business trips can be deducted from the input by obtaining special VAT invoices, catering and entertainment cannot be deducted, accommodation should be invoiced separately from catering and entertainment, and accommodation should be invoiced with special VAT invoices, while catering and entertainment should be invoiced with ordinary VAT invoices. Accommodation, catering and entertainment can be issued with special tickets, and the tax on catering and entertainment can be transferred out as input tax after certification.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.