公司租房用于办公和住宿进项税额能否抵扣？

Group 1 - The article discusses the deductibility of input VAT for rental properties used for office or employee accommodation, referencing specific regulations from the Ministry of Finance and the State Administration of Taxation [3][10]. - It cites the implementation rules for the pilot program of converting business tax to value-added tax, stating that certain input VAT cannot be deducted from output VAT, particularly for personal consumption and specific exempt projects [3][10]. - The article emphasizes that expenses related to socializing and entertainment are classified as personal consumption, which affects VAT deductions [3][10]. Group 2 - The article provides guidance on how to access the new electronic tax bureau for business operations, including steps for querying financial responsible persons and tax personnel information [9][11]. - It outlines the process for querying taxpayer information through the electronic tax bureau, detailing the steps for accessing financial responsible person details [11][12]. - The article includes instructions for managing tax personnel information, emphasizing the importance of maintaining accurate records for compliance [12][13].