In recent years, in order to reduce the burden on enterprises and increase the efforts to reduce taxes and fees, the State Administration of Taxation has introduced a series of tax reduction policies. Below, we analyze the tax basis and deduction rules for the "purchase of VAT input tax on domestic passenger transport services".
According to "VAT Provisional Regulations" provisions: since2019years4month1As of today, the input tax of the taxpayer purchasing domestic passenger transport services is allowed to be deducted from the output tax. The "domestic passenger transport service" is limited to the employees who have signed labor contracts with the unit and the domestic passenger transport services of the labor dispatch employees accepted by the unit as the employment unit.
(1) Vouchers for deducting input tax
1. VAT special invoice and VAT electronic ordinary invoice and the date of issue is2019years4month1Day and thereafter;
2. Air transport electronic ticket itinerary indicating passenger identity information.
For example, the employee Zhang SAN is on a business trip to Beijing and back to obtain the air transport electronic ticket itinerary issued by the airline indicating the identity information of Zhang SAN and the face value of the ticket5060Yuan ((fare and fuel surcharge), deductible input tax=5060÷(1+9%)×9%=417.80(Yuan).
3.Railway tickets with passenger identification information
For example: the company employee Zhang SAN on a business trip to Beijing to obtain railway tickets, the face value is1800Yuan, deductible input tax=1800÷(1+9%)×9%=148.62(Yuan).
4.Road, water and other ticket indicating the identity of the passenger
For example, the employee Zhang SAN is on a business trip to Beijing and back to obtain highway long-distance ticket, the face value of the ticket is800Yuan, deductible input tax=800÷(1+3%)×3%=23.30(Yuan).
(2) Vouchers that cannot be deducted from input tax
1. VAT ordinary invoice, if obtained is VAT ordinary invoice, the input tax cannot be deducted.
2. A taxi ticket without identifying the passenger.
(3) Matters needing attention
If international passenger transport services are purchased, input tax cannot be deducted. If the employee Zhang SAN is on a business trip to France, he/she shall obtain the e-ticket of air transport back and forth indicating the identity information of Zhang SAN and the amount on the itinerary20000The yuan is not deductible for input tax.
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