Core Viewpoint - The article discusses the tax implications of ticket refunds and the eligibility for input tax deductions under current VAT regulations in China [3][5]. Group 1: Tax Regulations on Ticket Refunds - According to current policies, the refund fees charged by airline agents fall under the modern service industry and are subject to a 6% VAT rate [3]. - Companies can deduct the VAT amount specified on the special invoice for input tax when paying for ticket refunds related to business [3]. - Long-distance passenger transport tickets without passenger identity information cannot be used for input tax deductions [4][5]. Group 2: Documentation Requirements - To deduct input tax, general taxpayers must obtain a special VAT invoice or an electronic ordinary VAT invoice, along with a ticket that includes passenger identity information [5]. - Tickets that do not specify passenger identity, such as handwritten tickets, are not valid for tax deduction purposes [5].