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Core Viewpoint - The article discusses various types of invoices and certificates that can be used to deduct input VAT, beyond the commonly known ones, emphasizing the eligibility criteria for these deductions [1][2]. Group 1: Domestic Passenger Transport Tax Deduction Certificates - Four types of domestic passenger transport tax deduction certificates are eligible for input VAT deduction, including electronic ordinary VAT invoices and tickets that specify passenger identity [1]. - Conditions for deduction include that the expenses must have occurred after April 1, 2019, and must be related to employees under labor contracts or labor dispatch employees [1]. - The deduction is applicable only for domestic passenger transport services, excluding personal consumption or collective welfare [1]. Group 2: Toll Fee Invoices - Two types of toll fee invoices are recognized for input VAT deduction, including electronic ordinary VAT invoices for tolls on highways and bridge/toll gate fees [2]. - The input VAT amount is calculated based on the specified toll fees [2]. Group 3: Agricultural Product Invoices - Agricultural product sales and purchase invoices are also eligible for input VAT deduction, with specific rates applied based on the invoice details [2]. - The input VAT for agricultural products used in production or processing is calculated according to the specified purchase price and applicable tax rates [2].