Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].

Core Viewpoint - The article discusses the procedures for taxpayers to apply for tax refunds on vehicle purchase tax when their purchased vehicles are later included in the exemption list published by the tax authorities [13]. Group 1: Tax Refund Process - Taxpayers can apply for a tax refund by providing the exemption mark and other necessary documents to the tax authority after their vehicle is included in the exemption list [13]. - An example is provided where Company A sells a vehicle to Taxpayer B, who pays the vehicle purchase tax. If the vehicle model is later included in the exemption list, Company A can update the vehicle's electronic information to reflect the exemption [13]. Group 2: New Taxpayer Registration - New taxpayers must confirm their tax information with the tax authority after obtaining a business license, which can be done through a "package service" [16]. - The process includes logging into the national electronic tax bureau, selecting the appropriate service for new taxpayer registration, and entering necessary information [19][20].

欢迎扫描下方二维码关注： 张老板： 去年年底，公司预提了绩效奖金，但是今年才实际发放出去，汇算清缴时可以税前扣除吗？ 具体是什么时间进行发放的呢？ 张老板： 今年5月份发放的。 您这笔绩效奖金属于在汇算清缴之前发放的，也就是2025年5月31日之前，因此是可以在汇缴年度进行税 前扣除的。 【政策依据】 《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国家税务 总局公告2015年第34号）第二条规定：企业在年度汇算清缴结束前向员工实际支付的已 预提 汇缴年度工 资薪金，准予在汇缴年度按规定扣除。 张老板： 如果是5月31日之后发放的，是不是只能等到次年进行税前扣除了？ 没错，若是汇算清缴之后发放的，则应在实际发放年度扣除。 【举例说明】 某公司2024年12月预提100万年终奖，2025年5月31日前实际发放80万元，剩余20万元未发 放，那么实际发放的80万元可以在2024年度扣除，未发放的20万元需 纳税调增 。 下一期带你了解更多税前扣除系列知识！ 来源：国家税务总局烟台市税务局 国家税务总局烟台市牟平区税务局 编发：国家税务总局山东省税务局办公室 编审：邵洋洋 李国秀 责编：桑 军 ...