Can the input tax of employees' business trip accommodation be deducted?

Accommodation expenses incurred on business trips can be deducted from the input tax. Accommodation and hotel expenses incurred by employees on business trips can be deducted by issuing special VAT invoices. Accommodation is for employees on business trip, and the billing party is a small-scale taxpayer, and the deduction rate of its VAT invoice is 3%; Accommodation expenses are for employees on business trips, the billing party is a general taxpayer, and the deduction rate of VAT invoices is 6%. During the business trip, employees' accommodation tickets, train tickets, bus tickets, air tickets and other related invoices can be deducted, but it should be noted that the invoices for meals are of a consumption nature and cannot be deducted, and the specific expenses should be treated differently.

Because the business trip is for the operation of the enterprise, it belongs to the deduction range of VAT input tax.

Employees' accommodation fees can be deducted according to different purposes, except for the following situations: the company can deduct accommodation fees when receiving customers, regardless of the size of taxpayers, even if the certification is consistent; Accommodation fee is a business trip organized by the company for employees, and the billing party may not deduct it regardless of the size of the taxpayer, even if the certification is consistent;

Secondly, the deduction rate is different for different taxpayers of the billing party. Accommodation expenses are for employees on business trips, and the billing party is a small-scale taxpayer, and the deduction rate of its special VAT invoice is 3%. Accommodation expenses are for employees on business trips, and the billing party is a general taxpayer, and the deduction rate of its special VAT invoice is 6%.

Input tax can be deducted:

Accept services, including transportation services, postal services, telecommunications services, construction services, financial services, modern services and life services. Among them, transport services include land transport services, water transport services, air transport services and pipeline transport services, excluding passenger transport services; Postal services include universal postal services, special postal services and other postal services; Telecommunications services include basic telecommunications services and value-added telecommunications services; Construction services include engineering services, installation services, repair services, decoration services and other construction services. Financial services include direct financial services, insurance services and financial commodity transfer, excluding interest paid by loan services and investment and financing consulting fees, handling fees and consulting fees directly related to loans. Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio and television services, business support services and other modern service industries. Life services include cultural and sports services, education and medical services, accommodation services and other life services.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 10 The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.