After the comprehensive reform of the camp, travel agencies provide travel services. Can air tickets be deducted when calculating sales?

According to Annex 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), the pilot taxpayers can choose to use all the price and extra-price expenses obtained from the buyers of tourism services, and deduct the balance of accommodation, catering, transportation, visa fees, entrance fees and travel expenses paid to other tourism companies. If the ticket payment paid by the travel agency falls within the scope of "transportation expenses" that meet the above conditions, it can be deducted when calculating sales.

The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.