Core Viewpoint - The article discusses the deductibility of transportation expenses for companies, specifically focusing on which expenses can be deducted as input tax and which cannot. Group 1: Deductible Transportation Expenses - Domestic passenger transportation services can have input tax deducted if the taxpayer has obtained the appropriate invoices, such as electronic ordinary invoices or electronic tickets with passenger identity information [2][3]. - The input tax for domestic air travel can be calculated using the formula: Air passenger transportation input tax = (Ticket price + Fuel surcharge) ÷ (1 + 9%) × 9% [2]. - For railway tickets, the input tax can be calculated as: Railway passenger transportation input tax = Ticket face value ÷ (1 + 9%) × 9% [2]. - For other passenger tickets (road, waterway), the input tax is calculated as: Other passenger transportation input tax = Ticket face value ÷ (1 + 3%) × 3% [2]. Group 2: Non-Deductible Transportation Expenses - Transportation expenses paid for non-employees, such as university professors invited for training, cannot be deducted as input tax [6]. - Travel expenses for employee rewards, such as round-trip tickets for team outings, are also non-deductible as they fall under collective welfare [7]. - International passenger transportation services are not eligible for input tax deduction due to the application of zero tax rate or exemption policies [2].

Group 1 - The article discusses the criteria for export tax refund eligibility for enterprises, including specific thresholds for tax amounts and invoice usage [4][6][7] - It outlines the conditions under which the tax authorities may suspend the processing of export tax refunds, particularly in cases of suspected tax fraud [6][7] - The article provides a formula for calculating the taxable price based on cost and profit margin, which is standardized by the tax authorities [5][8] Group 2 - The article mentions the importance of confirming the purpose of electronic invoices for tax deduction and refund applications, effective from December 1, 2024 [14][15] - It highlights the tax implications for retirees receiving enterprise annuities, specifying that such income is taxed separately and does not require annual reconciliation [17][20] - The article includes detailed tax rate tables for both monthly and annual income tax calculations, which are relevant for individuals receiving various forms of income [23][24]

Key Points Summary Core Viewpoint - The article addresses common questions related to tax deductions and invoice management for businesses, providing clarity on the rules and procedures for VAT deductions and personal income tax calculations. Group 1: VAT Deductions - From March 1, 2020, VAT general taxpayers can deduct VAT on invoices issued from January 1, 2017, without the need for certification, verification, or declaration deadlines [1] - Companies cannot deduct input VAT for expenses related to employee rewards, such as purchasing tickets for collective welfare projects [2] Group 2: Invoice Management - Businesses and individual entrepreneurs can query and download electronic invoice information through their tax digital accounts, while individuals can use the personal income tax app to access their invoices [4] - When issuing invoices to individuals, the issuer must select the option to issue to a natural person and input the individual's taxpayer identification number for the invoice to be visible in their personal tax app [6] - The electronic invoice service platform allows for the copying of previously issued invoices to streamline the invoicing process [8] Group 3: Personal Income Tax on Pension - Retired employees receiving enterprise annuities are taxed separately from their comprehensive income, with specific calculations based on the frequency of withdrawals [18] - For quarterly withdrawals, the average monthly amount is calculated, and the applicable tax rate is determined based on the monthly tax rate table [20] - There is no need for annual reconciliation for enterprise annuities taxed separately under the current regulations [21]