Core Viewpoint - The article discusses recent changes in tax regulations affecting transportation service companies and real estate projects, particularly focusing on the deductibility of input tax for specific services and losses incurred due to legal violations [4][10][12]. Group 1: Transportation Service Companies - A transportation service company is mandated to provide emergency public transport services during specified periods and regions, charging a fixed administrative fee, which allows for the deduction of input tax on fuel purchases [3]. - The fixed administrative fee collected by the company is classified as a non-taxable transaction under the VAT law, enabling the company to deduct the corresponding input tax on fuel used for providing these services [4]. Group 2: Real Estate Projects - Changes in the definition of "abnormal loss projects" allow for the deduction of input tax related to design services used in real estate projects that are forcibly demolished due to violations of local planning regulations [5][6]. - The input tax related to design services for a real estate project that is ordered to be demolished can be deducted, despite the project being classified as an abnormal loss due to legal violations [8][9]. Group 3: Specific Service Resale - Hotels purchasing meal vouchers from restaurants to resell to guests can deduct the input tax on these purchases, as this is considered an intermediate step in their business operations [10][12]. Group 4: Indivisible Input Tax - General taxpayers unable to accurately allocate input tax between taxable and non-taxable projects must calculate the non-deductible input tax based on sales revenue proportions and summarize it in the following year's tax declaration [13][15]. Group 5: Long-term Asset Management - The management of input tax deductions for mixed-use long-term assets is differentiated based on asset value, with assets valued under 5 million yuan fully deductible, while those over this threshold require subsequent adjustments for mixed-use periods [16][19].