Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

Group 1 - The core point of the article highlights the difference in ticket availability for the Dragon Boat Festival compared to previous holidays, with ample tickets available for major cities to Wuhan, particularly from Beijing, Shanghai, Guangzhou, and Shenzhen [1][5] - The ticket sales for the Dragon Boat Festival started on May 19, with a significant number of tickets already sold out for routes from mid-sized cities like Changsha, Zhengzhou, Nanchang, and Hefei to Wuhan, indicating a strong demand from these regions [1][5] - The travel time for high-speed trains from these mid-sized cities to Wuhan is approximately 2 hours, making it a convenient option for travelers [5] Group 2 - The railway department plans to implement a peak operation schedule during the Dragon Boat Festival, with over 11,000 passenger trains expected to run daily, ensuring sufficient capacity for travelers [6] - The department will maintain the operation of regular trains and continue to support public welfare "slow trains" and "rural revitalization" passenger trains to facilitate travel for local communities [6] - Measures will be taken to prevent malicious ticket purchasing behavior by third-party platforms, aiming to create a fair ticket purchasing environment [6]