Group 1 - The article emphasizes that only transportation services for employees with a labor contract or dispatched workers can deduct input VAT for domestic passenger transport services [2][3] - It specifies that general taxpayers must obtain valid VAT invoices, including electronic tickets with passenger identity information, to deduct input VAT [4][6] - The article outlines the requirements for different types of transportation services, including rail and air, and the corresponding documentation needed for VAT deduction [4][6] Group 2 - It highlights that general taxpayers must report the deductible input VAT in specific sections of the VAT and additional tax declaration form [6] - The article mentions that electronic invoices for railway and air transport must be reported in designated columns of the tax declaration form [6] - It also notes that paper tickets for travel before September 30, 2025, will still follow previous regulations for input VAT deduction [4][6]
旅客运输服务抵扣申报，三大避坑指南！
蓝色柳林财税室·2026-01-14 01:43