出差酒店报销开什么发票？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	出差酒店报销开什么发票？
释义	法律分析：如果是增值税一般纳税人的企业员工出差住酒店,应向酒店索取增值税专用发票。法律依据：《增值税专用发票规定》第四条专用发票由基本联次或者基本联次附加其他联次构成，基本联次为三联：发票联、抵扣联和记账联。发票联，作为购买方核算采购成本和增值税进项税额的记账凭证；抵扣联，作为购买方报送主管税务机关认证和留存备查的凭证；记账联，作为销售方核算销售收入和增值税销项税额的记账凭证。其他联次用途，由一般纳税人自行确定。
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