火车票退票费是否可以抵扣进项税额？

Core Viewpoint - The article discusses the regulations and procedures regarding the deduction of value-added tax (VAT) for train ticket refunds and related fees, emphasizing the importance of electronic invoices for VAT input tax deduction [3][5]. Group 1: VAT Deduction for Train Ticket Refunds - The refund fees for train tickets can be subject to VAT under "other modern services" [2]. - Passengers can obtain electronic invoices through the railway 12306 platform after paying for refunds or changes, which can be used for VAT input tax deduction if the buyer is a general VAT taxpayer [3]. - The input tax amount from the electronic invoices must be reported in the VAT declaration form under the relevant section for certified VAT special invoices [3]. Group 2: Policy References - The article cites several policy documents that provide the basis for the VAT regulations, including announcements from the Ministry of Finance and the State Taxation Administration regarding VAT reforms and the use of electronic invoices in railway passenger transport [5]. Group 3: Common Questions - The article raises common questions regarding the eligibility of various purchases for VAT input tax deduction, including second-hand vehicle purchases and agricultural products [9].