? Why can not the meal plan deductible input tax provisions _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Q & A from National tax, joined the brother of the understanding. A: According to the fiscal and taxation [2016] No. 36, catering services apply 6% , The purchase of food and beverage service input tax shall not be deducted from the output tax, so the entertainment entertainment meals, entertainment can not be deducted, if the hospitality of personal accommodation, then the accommodation costs are personal consumption, the same can not be deducted. Tax policy: on the purchase of food and beverage services shall not be deducted in the 36th text is very clear. Why is this provision? This is mainly a kind of tax control means, social entertainment consumption is a kind of living consumption activities, and social entertainment consumption and personal consumption is difficult to accurately divide, that is, the Inland Revenue Department does not know whether you are personal consumption or public consumption , So simply stipulate that social consumption and personal consumption are not deductible tax. In fact There is such a similar provisions, but also business hospitality, in accordance with the actual consumption of 60% deduction and not more than business Five thousandth of the principle to deduct. That is, this can not be defined to accept the service is the business or personal, so compromise. Hospitality guests not only catering, and sometimes also entertain guests to stay, then the fact that after the purchase of tickets actually in fact belong to the field of social entertainment, on Processing for the business hospitality, input tax part shall not be deducted. A: According to the Finance and Taxation [2016] No. 36, the input tax on the purchase of passenger transport services shall not be deducted from the output tax, so if the public transport Of the input tax is not deductible. But if the driving company's own vehicle travel, it is not part of the purchase of passenger transport services, driving the process of spending petrol fees, parking fees, tolls, etc., if you can get Special votes, the entry can be deducted. , The accommodation service for 6% tax rate, if the purchase of accommodation services is used for employees on the business trip, if you can obtain VAT invoices, the application of the general tax method of the company can be deducted from the output tax. Tax policy: transportation services, refers to the use of transport vehicles to the goods or passengers to the destination, so that the spatial location of the transfer of business activities. Driving their own travel, not to accept transport services. Accommodation services and travel services are not included in the scope of non-deductible, because these two industries are mixed public and private sectors, if the same as the hospitality, Unfair, so if you can determine the staff travel, can be deducted. A: As a collective welfare expenditure things are all deductible. Brother tax concept: here to extend, will purchase the moon cake dumplings and so on to the customer, made a special vote, is regarded as sales or not deductible input tax approach? In accordance with the "Provisional Regulations on Value-added Tax Regulations," provides that such acts are deemed to be sales, sales tax, of course, the input tax can be deducted. But there are differences in the implementation of caliber everywhere, some local operations are not considered sales, input tax can not be deducted, so have to understand the local caliber. A: The fee for the conference fee is deductible. However, indicate the part of the meal, have to be issued, can not be deducted. Brother tax policy: meeting fee must be separated from the meal, food and beverage can not At meeting fee And issued, should be issued separately VAT invoices in particular, because the meal can not be deducted. In the case of