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Q：
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What is the difference between domestic passenger transportation services and international transportation?
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A：
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Only domestic passenger transportation services can deduct input tax. International transportation is subject to zero tax rate or exemption, and the international transportation provided by the transportation enterprise in the previous stage has not paid output VAT, so there is no issue on input tax deduction in the next stage.
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Q：
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What are the requirements for input tax deduction on other passenger transportation tax deduction vouchers?
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A：
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Except for VAT special invoices and electronic ordinary invoices, other passenger transportation tax deduction vouchers must be tickets indicating the passenger's identity information in order to calculate the deduction of input tax. Handwritten vouchers by taxpayers are invalid.
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Q：
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What are the domestic passenger transportation services?
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A：
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"Domestic passenger transportation services" are limited to employees who have signed labour contracts with the company, as well as domestic passenger transportation services provided by labour dispatch employees accepted by the company as the employer.
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Q：
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Can the electronic ordinary invoices obtained by taxpayers, for agency fee for passenger transportation issued by travel agencies, air ticketing agents, and other ticketing agencies at a tax rate of 6% be used as deduction vouchers?
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A：
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It belongs to the purchase of "modern services - business auxiliary services" and does not belong to the purchase of domestic passenger transportation services and cannot be used as a deduction voucher.
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Q：
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What is the policy basis for this?
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A：
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The policy is based on the "Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Deepening the Policies of Value added Tax Reform" (Announcement No. 39 of 2019 of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs) and the "Announcement of the State Administration of Taxation on Value added Tax Collection and Management Issues such as Input Tax Deduction for Domestic Passenger Transport Services" (Announcement No. 31 of 2019 of the State Administration of Taxation) and other documents.
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FAQ
