2. Business entertainment expenses: input tax cannot be deducted, and "meal expenses" cannot be deducted.

3. Travel expenses: hotel accommodation can be deducted from the input tax, but air tickets and meals cannot be deducted from the input tax. But renting a car can be deducted

4. Training fees: Accommodation fees and training fees incurred during training can be deducted from the input tax.

5. Office supplies, low consumption and electronic consumables: deductible.

6. Welfare expenses: goods purchased for welfare cannot be deducted from the input tax, so don't worry about the invoice.

7. Advertising fee: deductible.

8. Repair cost: deductible.

9, utilities: remember to go to the power grid and water company to change special tickets, which can be deducted.

10. Lease 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.

Special VAT invoice (hereinafter referred to as special invoice) is a kind of invoice. Special invoices are special invoices for the production and operation of VAT taxable items by general VAT taxpayers (hereinafter referred to as general taxpayers). It is not only a general commercial voucher, but also a legal voucher for calculating tax deduction.

When issuing an invoice, the head of the special VAT invoice should be consistent with the full name of the enterprise.

The name, tax number, address, telephone number, bank and account number of the special VAT invoice must be filled in completely. And the contents of the invoice should be truthfully issued according to the actual sales situation. Invoices that do not meet the requirements will not be used as tax vouchers.

Different from ordinary invoices:

Special invoices for value-added tax are designed according to the characteristics of value-added tax collection and management, and are used exclusively by general taxpayers of value-added tax. The main differences between it and ordinary invoices are as follows:

(a) the scope of use is different. Ordinary invoices are widely used. Special invoices for value-added tax are only used by general taxpayers of value-added tax, and the scope of use is narrow.

(2) Different functions. Ordinary invoice is only a receipt and payment voucher, while special VAT invoice is not only a financial receipt and payment voucher, but also a legal voucher for the seller's tax obligation and the buyer's input tax, and the main basis for the buyer to deduct tax.

(3) The content is different. Ordinary invoices only fill in the quantity and price of the transaction. The special VAT invoice should not only fill in the transaction quantity and price, but also fill in the taxpayer's tax registration number, bank and account number, address, telephone number and tax.

(4) Differences in price characteristics. Ordinary invoices reflect the price including tax. The VAT invoice reflects the price excluding tax.

VAT anti-counterfeiting tax control system is a powerful means to strengthen the anti-counterfeiting function of special invoices and avoid collecting false invoices. When an enterprise purchases special invoices from the tax authorities, it needs to hold a tax-controlled IC card issued by the tax authorities. The tax authorities register the starting and ending range of invoices purchased by enterprises on their tax-controlled IC cards through the enterprise issuance subsystem, and at the same time register the flow information of these invoices in the enterprise issuance subsystem. In this way, the tax authorities have mastered the important information about the use of special invoices in invoice issuance. It is convenient to strengthen control and management.

In the process of invoicing, the encryption function provided by the anti-counterfeiting invoicing subsystem is used to transfer the main information on the invoice (including invoicing date, invoice code, invoice number, tax registration number of buyers and sellers, amount and tax amount, etc.). ) to form an anti-counterfeiting electronic password (also known as ciphertext) to print on the invoice, and all the information used for encryption is recorded in the black box of the golden tax card.

If it is necessary to identify the authenticity of an invoice, the ciphertext on the invoice can be input into the authentication tax filing subsystem through a data scanner or keyboard, and the image can be converted into digital information by using character recognition technology and decrypted to recover seven key parameters, and then compared with the corresponding contents on the invoice. Because the anti-counterfeiting VAT invoice is one ticket and one secret, the comparison result is a real ticket, if not, it is a fake ticket.

The new version of the special VAT invoice has upgraded the anti-counterfeiting password, and the information after password analysis includes the business names of buyers and sellers. The design of two-dimensional code is also adopted in the special invoice password area of individual pilot areas.

References:

Baidu encyclopedia-invoice