I see you said in your inquiry that many original documents about railway deduction are invalid, because this content has been clearly stipulated in the new provisional regulations on value-added tax. The current policy is based on the Provisional Regulations on Value-added Tax and its detailed rules for implementation.

Detailed Implementation Rules "The amount of transportation expenses mentioned in Item (4) of Paragraph 2 of Article 18 of the Regulations refers to the transportation expenses (including the transportation expenses of temporary railway pipelines and special railway lines) and construction funds indicated in the transportation expense settlement documents, excluding handling fees, insurance premiums and other miscellaneous fees."