1. If the electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice;
2. If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula:
Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%
3. The input tax calculated according to the following formula is obtained for train tickets with passenger identity information:
Input tax on railway passenger transport = face value ÷( 1+9%)×9%
4. If other tickets such as roads and waterways with passenger identity information are obtained, the input tax shall be calculated according to the following formula:
Input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.
At the same time, paragraph (6) of Annex I of Document No.27 deleted 20 1636, and changed it from "purchased passenger service, loan service, catering service, daily service for residents and entertainment service" to "purchased loan service, catering service, daily service for residents and entertainment service". Domestic passenger service bill deduction has really entered the ranks of the deduction army.
Although a series of deduction regulations have been stipulated, we still focus on this issue, because we have to solve the deduction problem of air tickets and train tickets today.
First, get the train ticket input deduction
Announcement No.39 of 20 19 stipulates the following for train tickets:
If a railway ticket with passenger identity information is obtained, it is the input tax calculated according to the following formula: input tax for railway passenger transportation = face value ÷( 1+9%)×9%.
1, there is a deduction premise, that is, all passenger services can be deducted, that is, domestic. If it's foreign, it won't work, because if it's taken from abroad, it's either zero tax rate or tax exemption, or your tax has been paid abroad, so it's not appropriate to deduct it at home.
It is necessary to identify the passengers. At present, all train tickets are purchased in real-name registration system, so it is not difficult to identify the passengers. But this passenger identity has another meaning: this passenger should belong to the employees of the unit (including labor dispatch), otherwise it cannot be deducted.
3. In order to obtain the corresponding deduction voucher, some employees of the unit do not print tickets or lose vouchers on business trips, and they will not be deducted with photocopies or other vouchers for ticket purchase and payment;
4, there is a corresponding proof of unit expenditure, non-personal consumption. It is suggested that a deduction table can be made, and the contents of the deduction table can refer to the following contents. When an employee reimburses, it can be used as an attachment to the bill for approval and calculation, because the final calculation deduction is used for accounting and declaration.
5. Calculation method of deduction: input tax on railway passenger transport = face value ÷( 1+9%)×9%.
6. Railway passenger service is also a passenger service. If you buy tickets from a third-party platform and then get invoices for non-passenger services, for example, the face of some third-party websites is often "brokerage service" or "tourism service", which cannot be deducted;
7. Pay attention to the purpose achieved. Those purchased for tax exemption, collective welfare, personal consumption and simple taxation shall not be deducted. For example, the train tickets obtained by the company to organize all employees to travel by railway do not belong to the category of employee welfare expenses in accounting, but should belong to the group welfare expenses in value-added tax deduction, which cannot be deducted;
8. The refund fee cannot be deducted, mainly because there is no corresponding taxable behavior;
Second, the input deduction of air tickets
1. General rule: If the business occurs in China, the deduction is calculated as follows.
(1). If an electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice;
(2) If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula:
Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%
2. The calculation of the price can still refer to the deduction of the train. What needs to be emphasized here is that the civil aviation development fund with face value cannot be used as the deduction amount, because its own civil aviation development fund is tax-free and cannot be enjoyed repeatedly.