Can the universal ticket for travel service be deducted?

Ordinary tickets that meet the requirements can be deducted, such as Highway Toll Invoice, Agricultural Products Purchase Invoice, Agricultural Products Sales Invoice, Customs Import VAT Special Payment Letter and Tax Payment Certificate.

Legal objectivity:

Notice on issues related to VAT deduction of toll roads —— The deductible input tax for the tolls of roads, bridges and gates paid by general VAT taxpayers is calculated according to the following formula: the deductible input tax for expressway tolls = the amount indicated in the expressway toll invoice ÷( 1+3%)×3%. The deductible input tax for tolls of first-class highways, second-class highways, bridges and gates = the amount indicated on the toll invoices of first-class highways, second-class highways, bridges and gates ÷( 1+5%)×5%.