Port communicationCan accommodation and food expenses be billed on the same invoice? 1、If you obtain a special VAT invoice for meal expenses，Can it be deducted? answer：According to fiscal and taxation[2025]36No.，Catering services are subject to a tax rate of 6%。
The input tax on the purchase of catering services shall not be deducted from the output tax，So the meal expenses for social entertainment、All entertainment expenses are not deductible，Even special VAT invoices will not work. 1) The inability to deduct does not mean that special invoices cannot be issued.；2) Obtain special tickets for non-deductible items，It is recommended to authenticate first and then transfer the input tax amount.。2、Which invoice should I issue for business trip accommodation? Is it an ordinary VAT invoice or a special VAT invoice?
VAT invoices are divided into two types: special VAT invoices and ordinary VAT invoices.，The fundamental difference between the two is that the former can make 7 tax deductions，The latter cannot。If employees of a small-scale taxpayer company are on a business trip, they stay in a hotel.，You can choose to issue a general VAT invoice，Return to the unit for financial reimbursement；If corporate employees who are general taxpayers of VAT stay in hotels on business trips，A special VAT invoice should be obtained from the hotel3、Can accommodation and food expenses be billed on the same invoice?
answer：When requesting an invoice，to distinguish between different situations，Small-scale taxpayers can issue items on one invoice；For general taxpayers，Accommodation expenses incurred during business trips can be deducted from input by obtaining special VAT invoices，FOOD、Entertainment, etc. cannot be deducted，Therefore, it is necessary to combine accommodation and catering、Entertainment, etc. are invoiced separately，The accommodation issues special VAT invoices，FOOD、Issuing general VAT invoices for entertainment, etc. 4、How to issue invoices for labor dispatch services?
answer：(1) Taxpayers (general taxpayers/small-scale taxpayers) who provide labor dispatch services choose the simplified tax calculation method，Wages paid by agency workers to dispatched employees、General value-added tax invoices can be issued for the amount of welfare and social insurance and housing provident funds.、All price and premiums obtained
cost
Deduction of wages paid to labor dispatch employees by agency workers、Special value-added tax invoices will be issued at a rate of 5% for the balance after welfare and social insurance and housing provident funds are processed (select difference tax)；Or the full price and extra price obtained
cost
Issue a general VAT invoice (select full tax payment)。
(2) Those who have not chosen the simplified tax calculation method，A special value-added tax invoice (/ordinary invoice) is issued in full at the applicable tax rate of 6% (/ collection rate 5%) 5、What are the specific regulations for the issuance of invoices for cargo transportation services? answer：Taxpayers provide goods transportation services，Use special VAT invoices and ordinary VAT invoices，When issuing an invoice, the place of departure should be stated、Arrival place、The vehicle type, vehicle number and transportation cargo information are filled in the remarks column of the invoice.，If there is more content, you can attach an additional list.
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