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Can the special invoices obtained by providing office environment cleaning services be deducted?
According to the provisions of Article 27 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36), the input tax of passenger service, loan service, catering service, daily service of residents and entertainment service obtained by enterprises shall not be deducted from the output tax.

Therefore, whether the input tax of the special VAT invoice for cleaning service can be deducted depends on whether the garbage removal service belongs to the daily service of residents or other life services.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Caishui [2016] No.36) and Notes on Sales Services, Intangible Assets and Real Estate:

"... 5. Daily services for residents.

Residents' daily services refer to the services provided mainly to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on.

6. Other life services. Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services. ……"

Therefore, if the cleaning service is to meet the daily needs of residents and their families, it belongs to the daily service of residents, otherwise it belongs to other life services. In other words, enterprises accept cleaning services due to production needs and belong to other life services. After obtaining the special VAT invoice, the input tax can be deducted.