How to deduct the input tax from the ordinary invoice of air tickets issued by travel agencies?

1, the ordinary ticket invoice issued by the travel agency, regardless of whether there is tax rate or tax amount on the invoice, cannot be deducted from the input tax amount.

2. Travel to travel itinerary, an air transport e-ticket with passenger identity information, can be used to calculate the input tax deduction. The calculation formula is as follows:

Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%