营改增费用报销指南 The cost of reimbursement guidelines for “Business Tax Replaced with VAT” 一、 营改增后可以进项抵扣的费用（必须取得增值税专用发票） Deductible expenses after replacing business tax with VAT (special VAT invoices must be taken) 1、行政类 Administrative expenses （1）办公用品费 office supply （2）房屋租赁费 office rental （3）水电费 the utilities （4）修理费 repairs （5）电话费 office telephone bill （6）电子耗材费 electronic consumable material fee （7） 固定资产申购 purchase fixed assets 2、业务类 Business class costs （1）广告宣传费 advertising expenses （2）住宿费 hotel expenses （3）培训费 training fee （4）会议费 conference fee （5）咨询费 consulting fee （6）银行手续费 bank charge （7）车辆租赁费 Vehicle rental fee 二、不可进项抵扣的费用 Not deductible expenses after replacing business tax with VAT （1）福利费 welfare funds （2）差旅费（住宿费除外） Travel expenses (not including hotel expenses) （3）业务招待费（包括餐费） Business entertainment (including meals) （4）会议费取得的专用发票可以抵扣，但注明了是餐费的部分不能抵扣 Conference fees to obtain special invoices for VAT deductible, but not including meals （5）免税项目支出 expenditure for tax free items （6）供应商无法取得抵扣凭证 Supplier could not obtain the deduction certificate （7）增值税普通发票 VAT invoice 注：Tips: 增值税下签合同 Sign the contract under the VAT management (1） 一定要注明是含税价格还是不含税价格 Make sure the price inclusive or exclusive of tax should be clearly （2）约定提供增值税专用发票还是增值税普通发票 Agreed to provide value-added tax invoices or ordinary invoices 本文来源：https://www.wddqw.com/doc/cff2d5bd33687e21ae45a9b2.html