今年起这类餐饮娱乐服务等进项税额企业可抵扣

Core Viewpoint - The new VAT law and its implementation regulations, effective this year, expand the scope of deductible input tax for businesses, allowing for a reduction in VAT payable as the allowable input tax increases [2][4]. Group 1: Changes in VAT Regulations - The VAT law now allows for the deduction of input tax on services directly used for consumption, such as dining, daily services, and entertainment, which were previously non-deductible [2][3]. - The phrase "directly used for consumption" has been added, indicating that only input tax related to services not used for production or taxable transactions can be deducted [3][5]. Group 2: Implications for Businesses - The adjustment in regulations aims to prevent the interruption of the deduction chain, ensuring that businesses are not subject to double taxation on services that are part of their production process [4][6]. - Businesses purchasing services for resale or as part of taxable services can now deduct the corresponding input tax, which is expected to lower their tax burden [5][6]. Group 3: Historical Context and Future Outlook - The expansion of deductible input tax has been a trend since the VAT reform began, with previous inclusions such as real estate and domestic passenger transport services [6]. - Future reforms are anticipated to further improve the VAT deduction system, addressing the heavy tax burden faced by some businesses due to insufficient deductions [6].