员工出差的网约车发票能抵扣增值税进项税额吗？

Policy Basis - The article discusses the regulations regarding the deduction of input VAT for domestic passenger transport services, allowing taxpayers to deduct the input VAT from the output VAT based on the relevant invoices [3][5]. - It cites the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs, which outlines the conditions under which input VAT can be deducted [3]. Conditions for Deduction - Not all situations allow for the deduction of input VAT; the invoices must comply with the regulations and the basic rules for input VAT deduction [5]. - Specific items are listed where input VAT cannot be deducted, including those related to simplified taxation methods, exempt projects, and personal consumption [6]. Income Recognition for Rental Income - The article explains the recognition of rental income according to the Enterprise Income Tax Law, stating that rental income should be recognized based on the payment terms agreed in the contract [13]. - It also mentions that if rental income is received in advance for a period extending into future years, it can be recognized evenly over the rental period [14].