滴滴等电子普通发票注明员工信息仍可抵税
第一财经·2026-02-06 13:59

Core Viewpoint - The recent announcement by the Ministry of Finance and the State Taxation Administration clarifies that electronic ordinary invoices from ride-hailing services like Didi can still be used for VAT input tax deductions, provided they include the traveler's identity information [2][3]. Group 1: Policy Changes - Starting this year, employees traveling for work must provide their identity information when using ride-hailing services to obtain electronic ordinary invoices for tax deduction purposes [2]. - The new announcement removes the previous provision that allowed VAT input tax deductions based on electronic ordinary invoices without requiring traveler identity information [2]. Group 2: Expert Opinion - Professor Zhu Qing from Renmin University of China asserts that the ability to deduct input tax remains unchanged, as long as the invoices include the traveler's identity information [3]. - Companies with employees frequently traveling can still obtain VAT special invoices from ride-hailing services for input tax deductions, and electronic invoices with traveler identity information will also qualify [3]. Group 3: Practical Implementation - Employees can request invoices on the Didi platform by selecting "enterprise unit" and entering the company name and tax number, along with their own name and ID number to ensure the invoice is valid for tax deductions [3].