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Q:
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What types of vouchers can be used as VAT input deduction proof when VAT general taxpayers purchase domestic passenger services?
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A:
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The following vouchers can be used as VAT input deduction proof when VAT general taxpayers purchase domestic passenger services: VAT special Fapiao, VAT electronic general Fapiao, air transport e-ticket itinerary, railway ticket, and road, waterway and other passenger tickets that specify the passenger’s identity information.
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Q:
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Can the long-distance passenger hand-tear ticket be deducted from the input tax?
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A:
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No.
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Q:
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Is it true that only those passenger tickets that specify the passenger’s identity information can be used as input VAT deduction vouchers?
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A:
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Yes.
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Q:
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Company A intends to purchase 20 air tickets to reward company's outstanding staff team. Can the input tax corresponding to the ticket purchase expenses be deducted from the output tax?
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A:
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The air tickets purchased to reward staff by company A is a type of collective welfare, so the corresponding input tax cannot be deducted from output tax.
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Q:
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Due to the cancellation of the employee's business trip plan, the company paid a cancellation fee to the airline agency and obtained a special VAT Fapiao with a tax rate of 6%. Can the input tax of this payment be deducted?
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A:
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In accordance with current policy, the cancellation fee paid to the air agency is within the tax collection scope of modern service business and shall be imposed VAT at 6%. The cancellation fee paid due to official business is within the deductible input tax scope, so the input tax amount indicated in the special VAT Fapiao can be deducted from output tax.
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FAQ
