What invoices can be deducted for travel?

Legal analysis: After the reform of the tourism industry, the special VAT invoice issued by the travel agency to the general VAT taxpayer can be used as the input tax to offset the VAT. Special VAT invoice (hereinafter referred to as special invoice) is a kind of invoice. Special invoices are special invoices for the production and operation of VAT taxable items by general VAT taxpayers (hereinafter referred to as general taxpayers). It is not only a general commercial voucher, but also a legal voucher for calculating tax deduction. When issuing an invoice, the title of the special VAT invoice should be consistent with the full name of the enterprise. The name, tax number, address, telephone number, bank and account information must be fully filled in the special VAT invoice. And the contents of the invoice should be truthfully issued according to the actual sales situation. Invoices that do not meet the requirements will not be used as tax vouchers.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.