Core Viewpoint - The article discusses the deductibility of transportation expenses for companies, specifically focusing on which expenses can be deducted as input tax and which cannot. Group 1: Deductible Transportation Expenses - Domestic passenger transportation services can have input tax deducted if the taxpayer has obtained the appropriate invoices, such as electronic ordinary invoices or electronic tickets with passenger identity information [2][3]. - The input tax for domestic air travel can be calculated using the formula: Air passenger transportation input tax = (Ticket price + Fuel surcharge) ÷ (1 + 9%) × 9% [2]. - For railway tickets, the input tax can be calculated as: Railway passenger transportation input tax = Ticket face value ÷ (1 + 9%) × 9% [2]. - For other passenger tickets (road, waterway), the input tax is calculated as: Other passenger transportation input tax = Ticket face value ÷ (1 + 3%) × 3% [2]. Group 2: Non-Deductible Transportation Expenses - Transportation expenses paid for non-employees, such as university professors invited for training, cannot be deducted as input tax [6]. - Travel expenses for employee rewards, such as round-trip tickets for team outings, are also non-deductible as they fall under collective welfare [7]. - International passenger transportation services are not eligible for input tax deduction due to the application of zero tax rate or exemption policies [2].

Core Viewpoint - From October 1, 2025, paper tickets for air and rail transport will no longer be eligible for input tax deduction, only electronic invoices will be accepted for VAT deductions [2][3]. Air Transport - Starting from October 1, 2025, only VAT electronic invoices (air transport electronic tickets) will be allowed for input tax deduction, calculated directly based on the ticket's tax amount without further calculations [2]. - The policy is based on the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform [2]. Rail Transport - As of October 1, 2025, paper railway tickets will also be ineligible for input tax deduction, with only VAT electronic invoices (railway electronic tickets) accepted for this purpose [3]. - The relevant policy is outlined in the announcement from the State Administration of Taxation and the China National Railway Group regarding the promotion of fully digital electronic invoices for railway passenger transport [3]. Road and Water Transport - For road and water transport, input tax can be deducted based on VAT special invoices or electronic ordinary invoices, or tickets that specify passenger identity [3]. - Long-distance passenger tickets that do not specify passenger identity will not be accepted as tax deduction certificates [3]. Toll Fees - Taxpayers can deduct input tax based on the VAT electronic ordinary invoice for road tolls, calculated using the specified formula [3]. - Charges for bridges and tolls can be deducted based on the amounts indicated on the invoices, with specific conditions for different types of tolls [3]. Accommodation Expenses - Generally, accommodation expenses incurred for business purposes can be deducted from output tax, provided that a VAT special invoice is obtained [3]. - Expenses for employee training or business-related travel accommodations are also eligible for input tax deduction [3].

Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].

Core Viewpoint - The article provides a detailed guide on how to access and utilize the "Invoice Data Statistics and Invoice Receipt Inquiry" feature within the electronic tax bureau app, emphasizing the importance of invoice data for small and micro enterprises [2][4]. Group 1: Invoice Data Overview - The summary data includes statistics on invoice types for both receipt and issuance, as well as data categorized by tax rates and collection rates [2]. - Users can access the invoice summary data by navigating to the "Invoice Data Statistics and Invoice Receipt Inquiry" section in the electronic tax bureau app [2][4]. Group 2: Function Path - Users can enter the "Invoice Data Statistics and Invoice Receipt Inquiry" interface by selecting the menu options: [Tax Handling] -> [Invoice Usage] -> [Invoice Information Inquiry] -> [Invoice Data Statistics and Invoice Receipt Inquiry] [3][4]. - Alternatively, users can customize their homepage to access the module directly or use the search bar to find it [3][4]. Group 3: Operation Steps - The prerequisite for accessing the data is having existing invoice receipt and issuance data [4]. - After logging in, users can follow the menu path to reach the desired interface or use the homepage customization or search function [4][9]. Group 4: Querying Invoice Data - Once in the "Invoice Data Statistics and Invoice Receipt Inquiry" interface, users can switch between different query types, including "Invoice Type (Receipt)", "Invoice Type Statistics (Issuance)", and "Statistics by Tax Rate/Collection Rate" [6][12][15]. - Users can set query conditions such as "Invoice Source", "Invoice Type", "Query Period", and "Select Time" before clicking the "Query" button [9]. Group 5: Invoice Types and Sources - The article outlines the linkage between invoice types and sources, detailing the types of invoices available under different sources such as electronic invoice service platforms and VAT invoice management systems [16][17]. - Specific invoice types listed include various forms of electronic and paper invoices, as well as specialized invoices for vehicle sales and tolls [16][17].

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].