车票报销看用途，福利性质不抵扣

Group 1 - The article discusses the limitations on input VAT deduction, specifically highlighting that expenses related to employee welfare, such as travel expenses for family visits, are not deductible [5][12]. - It emphasizes that the nature of expenses incurred for employee travel is considered collective welfare, thus the corresponding input VAT cannot be deducted from the output VAT when calculating taxable amounts [5][12]. Group 2 - The article outlines the tax implications of renting construction equipment, noting that whether or not operators are provided affects the invoicing category and applicable tax rates [10][12]. - Two scenarios are presented: if operators are provided, the invoice should be issued under "construction services" with a VAT rate of 9% for general taxpayers; if no operators are provided, it falls under "rental of tangible assets" with a VAT rate of 13% for general taxpayers [12][13]. - A reminder is included that from January 1, 2023, to December 31, 2027, small-scale taxpayers can benefit from a reduced VAT rate of 1% on taxable sales revenue [13].