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Q：
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Can the tax invoice issued by the toll highway operator for customers passing through commercial toll highways be used for VAT input deduction?
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A：
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It can be used for VAT input deduction according to regulations.
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Q：
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When customers pass through the government loan repayment highway, can the toll electronic bill which is under supervision of the Ministry of Finance issued by the toll highway operator be used for VAT input deduction?
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A：
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It cannot be used for VAT input deduction.
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Q：
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Customers deposit toll fees through recharge and receive non-taxable invoices issued by ETC customer service agencies, can the invoices be used for VAT input deduction?
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A：
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It cannot be used for VAT input deduction.
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Q：
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Can the road, bridge, and gate tolls paid by taxpayers be used for VAT input deduction?
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A：
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Starting from January 1, 2018, the road, bridge, and gate tolls paid by taxpayers shall be entitled for input tax deduction based on the VAT amount indicated on the electronic ordinary invoice for the road tolls.
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Q：
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What is the tax rate at which VAT can be used to offset input tax on road, bridge, and gate tolls paid by taxpayers?
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A：
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5%.
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FAQ
