Q：
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Can the company include the transportation cost of the employee who obtained a high-speed rail ticket for a business trip as a deduction?
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A：
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The high-speed rail ticket indicating the employee's identity information can be used as a voucher for deducting input tax.
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Q：
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How is the input tax deducted from high-speed rail tickets calculated?
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A：
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Input tax on railway passenger transportation = face value of railway ticket÷ (1+9%) x 9%.
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Q：
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Can the company deduct input tax from the electronic air transport ticket itinerary obtained by the experts who are invited by the company to give lectures for training?
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A：
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No, domestic passenger transportation expenses incurred by employees who have established a legal employment relationship with the company are allowed to be deducted from their input tax, while non-employee passenger transportation expenses cannot be included in the deduction scope.
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Q：
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When an employee obtains an electronic ticket itinerary for a business trip, and the itinerary separately indicates the ticket amendment fee, can input tax be calculated on the amendment fee and deducted based on the purchase of passenger domestic transportation services?
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A：
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Sure. The ticket amendment fee listed on the itinerary of an electronic air ticket belongs to the scope of all the price and additional expenses obtained by the air transport enterprise from providing air transport services, input tax can be deducted.
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Q：
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Can the electronic VAT invoice for ticket cancellation fees issued by the airline company be used as an invoice for purchasing passenger transportation services for input tax deduction?
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A：
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No, it's not possible. The ticket cancellation fee incurred by taxpayers does not belong to the category of "taxpayers’ purchasing domestic passenger transportation services", but rather to purchasing "other modern services". If a taxpayer obtains a VAT special invoice indicating "other modern services" for ticket cancellation fee, the input tax amount can be deducted with the VAT special invoice.
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FAQ
