According to the provisions of Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT (Caishui [2065438+06] No.36), "The input tax of the following items shall not be deducted from the output tax:

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

According to the provisions of Article 10 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of VAT Reform (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 17),

From July 17 to July 1 year, special VAT invoices and unified motor vehicle sales invoices issued by general VAT taxpayers on or after July 20 17 shall be authenticated within 360 days from the date of invoicing or logged into the VAT invoice selection confirmation platform for confirmation, and the input tax deduction shall be reported to the competent national tax authorities within the specified tax declaration period.

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

1. VAT indicated on the special VAT invoice obtained from the seller.

2. Value-added tax indicated in the special payment book 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 1 1% indicated on 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. The purchase of labor services, services, intangible assets or domestic real estate from overseas units or individuals shall be indicated on the tax payment certificate for withholding and remitting VAT obtained by the tax authorities or withholding agents.

Baidu Encyclopedia-Measures for the implementation of the pilot reform of business tax to value-added tax