Accommodation expenses that meet certain conditions can be deducted from the input tax, as follows: 1. Air tickets, high-speed rail tickets, mobile phone tickets and hotel meal tickets obtained by employees on business trips cannot be deducted from the input VAT, but if the accommodation expenses are deducted from the VAT

Special invoices can be deducted from input tax; 2. If they are used for collective welfare or personal consumption, the input tax for accommodation expenses incurred cannot be deducted. For example, if the annual meeting of a company is a welfare fee, the accommodation expenses incurred cannot be deducted from input tax; again

For example, in corporate entertainment expenses, the accommodation expenses incurred cannot be deducted from the input tax; 3. Purchased goods, processing, repair and repair services, and services used for tax items calculated using the simplified tax calculation method, items exempted from value-added tax, collective welfare or personal consumption

, intangible assets and real estate.

The fixed assets, intangible assets, and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets), real estate, and other items that are specifically used for the above projects. The input tax on such items shall not be deducted from the output tax.

The provisions for input tax to be deducted are as follows: 1. The amount of VAT indicated on the special VAT invoice obtained from the seller; 2. The amount of VAT indicated on the tax payment certificate obtained from the customs; 3. Purchase of tax-free agricultural products

The amount of input tax allowed to be deducted (must use purchase vouchers and ordinary invoices approved by the competent tax authorities, calculated based on the purchase price multiplied by a deduction rate of 10%); 4. Transportation fees paid for purchased goods (excluding fixed assets)

The amount of input tax that is allowed to be deducted (refers to the freight actually paid by the enterprise to the transportation department or transportation unit, calculated based on the full amount of the settlement document issued multiplied by a deduction rate of 10%. The amount of freight that is allowed to be deducted refers to the amount of freight that is allowed to be deducted)

The freight and construction funds indicated on the cargo invoice issued by the transport unit do not include loading and unloading fees, insurance premiums and other miscellaneous expenses paid with the freight); 5. The input of waste materials purchased by value-added tax taxpayers engaged in waste management is allowed to be deducted

The amount of tax (must use the purchase voucher approved by the competent tax authority, calculated based on the purchase amount multiplied by a deduction rate of 10%); 6. Non-taxable services that are subject to value-added tax according to regulations on mixed sales and concurrent operations.

, the input tax on the purchased goods complies with the relevant provisions of the regulations.

Legal basis: Article 26 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax". If the VAT deduction certificate obtained by a taxpayer does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, its input tax shall not be deducted from the output tax.

Deduction.

VAT deduction vouchers refer to special VAT invoices, special customs import VAT payment documents, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers.

Taxpayers who wish to deduct input tax with tax payment vouchers must have a written contract, proof of payment, and a statement or invoice from an overseas unit.

If the information is incomplete, the input tax shall not be deducted from the output tax.