欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 政策提示 （ 一 ） 增值税电子普通发票 ; ( 二 ) 桥 、闸通行费发票。 三、农产品销售发票及收购发票。 政策提示 根据《财政部 税务总局 海关总署关于深化增 值税改革有关政策的公告》(财政部 税务总局 海 关总署公告2019年第39号) 、《财政部 税务总局 关于租入固定资产进项税额抵扣等增值税政策的通 知 》（ 财税〔2017〕90号 ）及《中华人民共和国 增值税暂行条例》规定，以下普通发票和凭证可以 进行进项税额抵扣 : 一、国内旅客运输的扣税凭证 : （ 一 ）增值税电子普通发票 ; （ 二 ）注明旅客身份信息的航空运输电子客票 行程单; （ 三 ）注明旅客身份信息的铁路车票; ( 四 ) 注明旅客身份信息的公路 、水路等其他 客票。 二、通行费发票 : 误区二：专用发票一定能抵扣 张姐,这个月我们又拿 到了增值税专票，进项 税不少，这个月又能抵 扣一笔进项税了 小陈，先别急。你这 个想 法 可 得 纠 正 - "专票一定能抵 K 扣" 这是个误区。 啊? 专票不就 是用来抵扣的 吗? 不然我们 干嘛要求对方 开具专票? 取得专票 ...

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]