Can input tax be deducted from electronic invoices for booking air tickets?

Since April 1, 2019, when general VAT taxpayers purchase domestic passenger transportation services, their input tax is allowed to be deducted from the output tax. When taxpayers provide international passenger transportation services, value-added tax is applicable. Tax zero rate or tax exemption policy. Correspondingly, the purchase of international passenger transportation services cannot be deducted from the input tax.

Can the input tax be deducted from booking air ticket invoices

1. Since 2019 Starting from April 1, when general VAT taxpayers purchase domestic passenger transportation services, their input tax is allowed to be deducted from the output tax.

2. Taxpayers providing international passenger transportation services are subject to VAT Zero-rate or tax-free policy. Correspondingly, the purchase of international passenger transportation services cannot be deducted from the input tax.

Supplementary Finance and Taxation (2016) No. 36 stipulates that international transportation services refer to:

(1) Carrying passengers or goods out of the country. (For example: Beijing flies to Los Angeles, Hong Kong, Macau, Taiwan)

(2) Carrying passengers or goods into the country. (For example: Los Angeles, Hong Kong, Flying from Macau and Taiwan to Shanghai)

(3) Carrying passengers or goods overseas. (For example: flying from Paris to London)

3. General VAT taxpayers purchasing domestic passengers For transportation services, the vouchers that can be used as input tax deductions include: special VAT invoices, electronic ordinary VAT invoices, air transport electronic ticket itineraries indicating passenger identity information, railway tickets, and other passenger tickets such as highways and waterways.

4. Currently, air transport electronic ticket itineraries, railway tickets, highway and waterway tickets and other passenger tickets indicating passenger identity information are temporarily allowed to be used as input tax deduction vouchers. Electronic ordinary VAT and special VAT invoices are not required. Indicate the passenger's identity information.

5. Starting from April 1, 2019, the input tax amount purchased by taxpayers for domestic passenger transportation services is allowed to be deducted. The current policy does not allow for deduction of input tax other than special value-added tax invoices. Domestic passenger transportation service certificates set a deduction period.

6. General VAT taxpayers who purchase domestic passenger transportation services and obtain special VAT invoices must check the certification box to deduct the input tax amount according to regulations.

7. When taxpayers purchase domestic passenger transportation services and obtain special VAT invoices, the amount of input tax that can be deducted according to regulations should be filled in the "VAT Return Form Attachment (2)" when reporting. (1) In the corresponding column of "Special Value-Added Tax Invoices that conform to the certification".

8. If a general VAT taxpayer purchases domestic passenger transportation services and obtains an electronic general VAT invoice, the input tax amount shall be the amount stated on the invoice. 9. If you purchase domestic passenger transportation services and obtain an electronic general VAT invoice, there is no tax on the invoice (for example, you get a non-tax invoice when recharging a bus card, etc.), so the input cannot be deducted. Tax amount.

10. Obtaining electronic ordinary VAT invoices that are not for passenger transportation services (for example, the tax codes issued by travel agencies such as Ctrip are travel services, air ticket agency services, etc.), which do not belong to the VAT input tax deduction Vouchers cannot be used to deduct input tax.

11. Travel agencies, air ticketing agencies and other ticketing agencies that taxpayers purchase domestic passenger transportation services enjoy the differential tax policy and issue tickets at the 6% tax rate for passenger agents The electronic general invoice for transportation expenses is the purchase of "modern services-business auxiliary services" and does not belong to the purchase of domestic passenger transportation services. It cannot be applied to the "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on Relevant Policies on Deepening the Value-Added Tax Reform" (Ministry of Finance Article 6 of the Announcement No. 39 of the State Administration of Taxation and the General Administration of Customs in 2019 on the calculation of deductions for other bills. According to the current relevant regulations on input tax deductions, the above-mentioned electronic general invoices obtained by taxpayers cannot be used as deduction vouchers.< /p>