Core Viewpoint - The article provides guidance on how taxpayers can report and deduct input VAT for domestic passenger transportation services, including the use of special and electronic invoices [3][5][8]. Group 1: Reporting Input VAT - Taxpayers who purchase domestic passenger transportation services and obtain special VAT invoices can deduct the input VAT by filling out the corresponding section in the "VAT and Additional Tax Declaration Form" [3][4]. - For electronic ordinary VAT invoices, taxpayers should report them in the "other" section of the VAT declaration form [5][6]. - When obtaining electronic tickets for air or rail transport, taxpayers must also report these in the relevant sections of the VAT declaration form [8]. Group 2: Declaration Form Details - The declaration form includes specific sections for reporting certified VAT invoices and other supporting documents [4][6]. - The form requires details such as taxpayer name, invoice amounts, and the period for which the taxes are being reported [4][6]. - It is essential to categorize the invoices correctly to ensure proper deductions are made [4][8].