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].