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Can I issue a special VAT invoice for the train ticket?
I can't. "Passenger service" is not a "VAT deduction item", so it is impossible to issue special VAT tickets. In domestic accounting practice, the cost of taking the train itself is accounted for and reimbursed by the "train ticket".

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoices, they not only have the function of commercial vouchers, but also have to pay value-added tax to the seller because of the implementation of tax deduction with invoices.

It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from initial production to final consumption, which maintains the integrity of tax and embodies the role of VAT.

Extended data sales discount refers to the price preference given by the seller to the buyer when the buyer purchases a large quantity. When making a sales discount, if the sales amount and the sales discount are written on the same sales invoice, then the actual amount after the discount can be regarded as the sales amount and the VAT can be calculated.

When there is no sales list in the invoice, during the process of adding sales discount to VAT invoice, move the mouse cursor to the line of a certain commodity, click the discount button, enter the discount quantity and proportion in the pop-up box, and the system will automatically calculate the sales discount amount.

Baidu encyclopedia-special invoice for value-added tax