车票抵扣的这些情形千万别弄错！

Core Viewpoint - The article discusses the conditions under which transportation tickets can be used for input tax deduction, emphasizing the importance of passenger identity information on tickets for valid deductions [4][6]. Group 1: Input Tax Deduction Conditions - A long-distance bus ticket priced at 200 yuan can yield an input tax deduction of approximately 5.83 yuan, calculated as 200 ÷ (1 + 3%) × 3% [4]. - All tickets used for deduction must include passenger identity information; otherwise, they cannot be used for input tax deduction [4]. Group 2: Non-Deductible Ticket Types - Tickets issued by agencies such as travel agencies or ticketing agents are non-deductible as they are classified under "modern service business auxiliary services" and do not qualify for domestic passenger transport service deductions [4]. - Tickets purchased for collective welfare or personal consumption, such as team travel rewards or personal trips, are also non-deductible [4]. - Transportation costs for non-employees, such as clients or guest speakers, are not eligible for input tax deduction as only expenses for employees under a labor contract are deductible [4].