12366甬税有声｜改签费可以按照购进旅客运输服务计算抵扣进项税额吗？

Core Viewpoint - The article discusses the tax treatment of change fees associated with electronic tickets for transportation services, clarifying that these fees can be deducted as input tax according to relevant regulations [5]. Group 1: Tax Regulations - Change fees listed on electronic tickets for air travel and railway tickets are considered part of the price and additional fees for the transportation services provided by taxpayers [5]. - According to the announcement by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform, these fees can be deducted as input tax [5].