Group 1 - The article discusses the VAT deduction rules for general taxpayers, specifically regarding transportation services and the necessary documentation for deductions [3][4][6]. - General taxpayers can deduct input VAT from domestic passenger transport services if they obtain specific types of invoices, such as electronic tickets for rail and air travel [3]. - For road and bridge toll services, the input VAT can be calculated using a specific formula based on the amount stated on the invoice [4]. Group 2 - General taxpayers must provide written contracts, payment proofs, and invoices from foreign entities to claim input VAT deductions [6]. - The article emphasizes that certain transactions, such as those involving simplified tax methods or exempt transactions, may lead to non-deductible input VAT, calculated based on a specific revenue ratio [6]. - The annual taxable sales amount for VAT taxpayers is defined as the cumulative taxable sales over a continuous period of up to 12 months, excluding certain sales like intangible assets or real estate [21].
增值税进项税额怎么抵扣？点这里就知道啦
蓝色柳林财税室·2026-02-12 14:31