Core Viewpoint - The article discusses the regulations and implications of VAT deductions related to ticket refunds and employee benefits in the context of the current tax policies in China [5][8][13]. Group 1: VAT on Ticket Refunds - According to current policies, the VAT on ticket refunds charged by travel agencies is subject to a 6% tax rate [5]. - Companies can deduct the VAT on ticket refunds for business purposes from their output tax, provided they have the appropriate VAT invoices [6]. - Long-distance passenger tickets without passenger identity information cannot be used for VAT deductions [10]. Group 2: Employee Benefits and Deductions - Tickets purchased for collective welfare or employee rewards are not eligible for VAT deductions [12][13]. - The purchase of 20 tickets as rewards for employees is classified as a collective welfare project, thus the corresponding input tax cannot be deducted from the output tax [13]. Group 3: Electronic Invoicing Regulations - Travelers need to obtain electronic invoices (railway electronic tickets) for reimbursement, as per the latest regulations [21]. - Paper tickets can still be used for reimbursement until September 30, 2025, but cannot be issued alongside electronic invoices [21][22].

Core Viewpoint - The article discusses the tax implications of ticket refunds and the eligibility for input tax deductions under current VAT regulations in China [3][5]. Group 1: Tax Regulations on Ticket Refunds - According to current policies, the refund fees charged by airline agents fall under the modern service industry and are subject to a 6% VAT rate [3]. - Companies can deduct the VAT amount specified on the special invoice for input tax when paying for ticket refunds related to business [3]. - Long-distance passenger transport tickets without passenger identity information cannot be used for input tax deductions [4][5]. Group 2: Documentation Requirements - To deduct input tax, general taxpayers must obtain a special VAT invoice or an electronic ordinary VAT invoice, along with a ticket that includes passenger identity information [5]. - Tickets that do not specify passenger identity, such as handwritten tickets, are not valid for tax deduction purposes [5].