Group 1 - The announcement clarifies the calculation method for the sales amount of taxable transactions under the Value-Added Tax (VAT) law, maintaining the current system and practices [2] - Taxpayers must calculate the sales amount from the transfer of financial products by deducting the purchase price from the selling price, with any resulting gains or losses offset against each other [2][4] - For general taxpayers providing passenger station services, the sales amount is calculated from the total inclusive price received, minus the freight paid to carriers [5][6] Group 2 - Airlines providing air transport services must calculate their sales amount from the total inclusive price received, deducting the amounts collected on behalf of other airlines [7] - Travel agencies providing domestic ticket sales must calculate their sales amount similarly, deducting the net settlement amounts paid to airlines [7][8] - For foreign ticket sales, the calculation follows the same principle, with specific documentation required for payments made to domestic and foreign entities [8][9] Group 3 - Taxpayers providing visa agency services must calculate their sales amount from the total inclusive price received, deducting the fees paid to the Ministry of Foreign Affairs and foreign embassies [10][11] - Taxpayers acting as agents for imports exempt from VAT must calculate their sales amount by deducting the amounts collected and paid on behalf of the principal [12][13] - Taxpayers who deduct amounts as per the announcement cannot offset the input tax from the output tax [14]

Core Points - The announcement clarifies the calculation basis for taxable sales under the Value-Added Tax (VAT) Law in China, aiming to maintain the current system and practices [1] Group 1: Taxable Transactions - Taxpayers transferring financial products will calculate sales based on the balance after deducting the purchase price from the selling price, with any negative balance carried forward to the next tax period but not to the next accounting year if still negative at year-end [1] - General taxpayers providing passenger station services will calculate sales based on the total inclusive price received, minus the freight paid to carriers, and cannot deduct the input tax related to the freight from the output tax [1] - Airlines providing air transport services will calculate sales based on the total inclusive price received, minus the amounts collected on behalf of other airlines for ticket sales [2] Group 2: Ticket Agency Services - Air transport sales agents providing domestic ticket agency services will calculate sales based on the total inclusive price received, minus the net settlement amounts paid to airlines or other agents, with valid documentation required for payments [2] - Agents providing overseas segment ticket agency services will calculate sales similarly, deducting amounts paid to other entities, with specific documentation requirements for both domestic and foreign payments [2][3] Group 3: Other Services - Taxpayers providing visa agency services will calculate sales based on the total inclusive price received, minus the fees paid to the Ministry of Foreign Affairs and foreign embassies, and cannot issue VAT special invoices for these fees [3][4] - Taxpayers acting as agents for imports exempt from VAT will calculate sales based on the total inclusive price received, minus the amounts paid on behalf of the principal, and cannot issue VAT special invoices for these payments [4]