【涨知识】出差报销，这4种情形下的车票不得抵扣

Group 1 - The article emphasizes that invoices issued by ticketing agencies for passenger transportation services cannot be deducted as input tax, as they fall under "modern services - business auxiliary services" and do not qualify for input tax deduction according to the relevant regulations [2] - Tickets purchased for collective welfare or personal consumption are not deductible, as per the VAT law, which states that input tax cannot be deducted for goods or services used for collective benefits or personal use [3] - Non-employee passenger transportation expenses are also not deductible, as only transportation services related to employees with a labor contract or dispatched labor can qualify for input tax deduction [4][3] Group 2 - Invoices that do not specify passenger identity information are not eligible for input tax deduction, as only tickets that clearly indicate the passenger's identity can be used for this purpose [5] - The article provides a reminder for financial personnel to carefully review invoice details to avoid incorrect deductions, especially when the invoice indicates "modern services - business auxiliary services" [2]