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]