【12366问答】增值税税费政策相关问答来啦~

Key Points - The article provides a Q&A format addressing common inquiries related to value-added tax (VAT) and its deductions for taxpayers [1] Group 1: Tax Deduction for Transportation Costs - A company can deduct the input tax for domestic railway tickets obtained by foreign executives on business trips, as long as the tickets indicate the passport information [2][3] Group 2: Ticketing and VAT Deductions - Electronic ordinary invoices issued by travel agencies or ticketing agents at a 6% tax rate for passenger transport services cannot be used as deduction vouchers, as they do not fall under the category of domestic passenger transport services [5][6] Group 3: Input Tax Calculation for Agricultural Products - General VAT taxpayers purchasing agricultural products can calculate the input tax based on the purchase price indicated on the sales or acquisition invoices, applying a deduction rate of 9% [7][8] Group 4: VAT Exemption for Vegetables - General VAT taxpayers cannot use ordinary invoices obtained from purchasing vegetables that are exempt from VAT as vouchers for calculating input tax deductions [9]