Core Viewpoint - The recent announcement by the Ministry of Finance and the State Taxation Administration has removed the ability for companies to use electronic ordinary invoices for domestic passenger transport services, such as those provided by Didi, to deduct input VAT, requiring them to obtain special VAT invoices instead [2][3]. Group 1: Impact on Companies - This change will affect companies with employees who frequently travel for business, as they will need to request special VAT invoices from transport service providers like Didi to claim VAT deductions [3]. - The adjustment is seen as a move to strengthen regulation and make the VAT deduction process for domestic passenger transport services more standardized [3]. Group 2: Expert Opinions - A senior tax expert believes that the impact of this change is minimal since transport service providers like Didi can still issue special VAT invoices for companies to use for deductions [4]. - The announcement retains other scenarios where companies can deduct VAT without needing special invoices, such as electronic tickets for rail and air travel, and tickets that include passenger identity information for road and water transport [4].
今年起滴滴等电子普通发票不再能抵税
第一财经·2026-02-05 07:53