进项税额抵扣——机票、火车票大不同！

Group 1 - The article discusses the tax deduction policies related to electronic invoices for transportation services, specifically focusing on train and airline tickets [4][5]. - It clarifies that electronic invoices issued for train ticket refunds can be used for VAT input tax deductions if the purchaser is a general VAT taxpayer [4]. - The article also states that fees for ticket changes, whether for airline or train services, are included in the total price and can be deducted according to relevant regulations [4]. Group 2 - The article emphasizes the importance of understanding tax obligations as outlined in the Constitution, particularly the principle of "paying taxes according to the law" [9][10]. - It highlights various tax laws, including the Resource Tax Law and the Land Occupation Tax Law, which mandate taxpayers to comply with regulations regarding resource utilization and land use [12][13][14][15]. - The article mentions the protection of private property rights and the obligation of citizens to pay taxes as fundamental principles enshrined in the Constitution [17][18][26].