Q：
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Can the input tax on toll invoice be deducted?
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A：
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For operating toll roads, the tax invoice issued by the operating management can be used for VAT input tax deduction according to regulations; The toll electronic bills issued by the financial department under the unified supervision of the financial department shall not be used for VAT input tax deduction through government loan repayment highways. Prepaying tolls through recharge can be issued by ETC customer service agencies as non taxable invoices and cannot be used for VAT input tax deduction.
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Q：
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How is the input tax deducted from the toll invoice calculated?
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A：
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Starting from January 1, 2018, the road tolls paid by taxpayers will be deducted from the input tax amount according to the VAT indicated on the electronic ordinary invoice of toll road tolls.
The deductible input tax amount for the bridge and gate toll paid by taxpayers = the amount indicated on the bridge and gate toll invoice ÷ (1+5%) x 5%.
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Q：
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Can input tax from road and waterway tickets obtained by taking buses, etc be deducted?
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A：
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General taxpayers who purchase domestic passenger transportation services and obtain VAT special invoices and VAT electronic ordinary invoices can deduct input tax; For those who have not obtained VAT special invoices and VAT electronic ordinary invoices, the input tax amount must be deducted by presenting a highway or waterway passenger ticket indicating the passenger's identity information.
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Q：
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Can input tax be deducted from obtaining a long-distance passenger transport torn ticket?
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A：
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No, other tickets that do not indicate the passenger's identity information are temporarily not allowed as tax deduction vouchers.
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Q：
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How is the input tax deducted from the bus ticket calculated?
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A：
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Input tax on other transportation of passengers such as highways and waterways = face value on ticket ÷ (1+3%) x 3%.
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FAQ
