滴滴等电子普通发票注明员工信息仍可抵税

Core Viewpoint - The recent announcement by the Ministry of Finance and the State Taxation Administration clarifies that electronic ordinary invoices issued by ride-hailing services like Didi can still be used for VAT input tax deductions, provided they include passenger identity information [1][2]. Group 1 - The announcement specifies that general taxpayers can deduct input tax from output tax for domestic passenger transport services, including tickets that list passenger identity information, in addition to VAT special invoices [1]. - The requirement for employees to provide their name and ID number when requesting invoices from ride-hailing platforms ensures that these invoices can be used for tax deductions [2]. - The change in the announcement does not affect the ability of companies with frequent employee travel to deduct input tax as before, maintaining the status quo for businesses [2].