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 range of deductible items for businesses, particularly allowing for the deduction of input VAT on certain services used in production activities rather than solely for final consumption [3][4][5]. Group 1: Changes in VAT Regulations - The new VAT law allows input VAT on dining, daily services, and entertainment services to be deductible if they are not directly used for final consumption but rather for production activities [4][5]. - The phrase "directly used for consumption" has been added, indicating that only expenses related to final consumption are non-deductible, while those related to taxable transactions may be deductible [4][6]. Group 2: Implications for Businesses - This change reflects a shift from a blanket prohibition on deducting input VAT for certain services to a more nuanced approach, allowing deductions when these services are part of production processes [5][6]. - The adjustment aims to maintain the integrity of the VAT deduction chain, preventing double taxation on services that are integral to business operations [6][8]. Group 3: Historical Context and Future Outlook - The expansion of deductible input VAT has been a trend since the comprehensive implementation of VAT in 2016, with previous inclusions such as real estate and domestic passenger transport services [8]. - Future reforms are expected to further enhance the VAT deduction system, addressing the heavy tax burden on some businesses due to insufficient deductions, which could have a significant impact comparable to tax rate reductions [8].