According to Caishui [2065438+06] No.36, the input tax on purchasing passenger services cannot be deducted from the output tax, so the input tax on bills obtained by public transportation cannot be deducted. However, if the driving company has its own vehicles for business trips, it does not belong to the purchase of passenger services. If you can get a special VAT ticket, your income can be deducted. If you rent a car, you can also participate in the deduction of car rental 17% tax. Don't forget to open a "special VAT invoice"!
After the reform of the camp, the tax rate for accommodation services is 6%. If the purchased accommodation service is used for employees' business trip, the company applying the general tax method can deduct it from the output tax if it can obtain the special VAT invoice.
I have compiled a reimbursement guide after the reform of the camp, hoping it will be useful. (All invoices are special VAT invoices)
Conference fee: input tax can be deducted.
Business entertainment expenses: input tax cannot be deducted, and "meal expenses" cannot be deducted.
Travel expenses: hotel accommodation can be deducted from the input tax, but air tickets and meals cannot be deducted from the input tax. But tolls and car rental fees can be deducted.
Training fees: Accommodation fees and training fees incurred during training can be deducted from the input tax.
Office supplies, low consumption and electronic consumables: can be deducted.
Welfare expenses: goods purchased for welfare cannot be deducted from the input tax, so don't worry about the invoice.
Advertising fee: it can be deducted.
Repair fee: deductible.
Water and electricity charges: remember to go to the power grid and water supply company to change special tickets, which can be deducted.
Rental fee: deductible.
Ps: When issuing special VAT invoices, you must obtain the list of goods sold or taxable services provided by the anti-counterfeiting tax control system at the same time, otherwise the input tax cannot be deducted. Such as office supplies, low consumption and so on. Without the list, the special ticket for "a batch of goods" cannot be deducted, so be careful.