1, 2065438, after April 2009, the input tax of taxpayers purchasing domestic passenger transport services is allowed to be deducted from the output tax. If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions:

(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%

(3) The input tax for railway tickets with passenger identity information is calculated according to the following formula:

Input tax on railway passenger transport = face value ÷( 1+9%)×9%

(4) If other passenger 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%.

Passenger transport services that can be deducted from input tax are domestic passenger transport, excluding international passenger transport;

Taxpayers should calculate the input tax deduction according to the voucher type and the corresponding formula;

Air transport deduction only includes fares and fuel surcharges, excluding civil aviation development funds;

Except for special VAT invoices or electronic ordinary VAT invoices, all other vouchers must indicate the passenger's identity information, and handwriting is invalid.