Input tax can also be deducted from tickets.

Release time:

2019-04-02

According to the "Announcement on Deepening the Reform of VAT Policies" (Announcement No. 39 of 2019 of General Administration of Customs, General Administration of Taxation, Ministry of Finance), Article 6 stipulates that since April 1, 2019, VAT taxpayers generally purchase domestic passenger transport services, and their input tax is allowed to be deducted from the set-off tax. At present, air transport ticket itineraries, railway tickets, highway and waterway tickets with passenger identity information are temporarily allowed as input tax deduction vouchers.
Specific provisions are as follows:
1. Where an electronic ordinary invoice for VAT is obtained, the amount of tax indicated on the invoice shall be the tax amount;
2. For an air transport electronic ticket itinerary sheet with passenger identity information, the input tax shall be calculated according to the following formula:
Input Tax of Air Passenger Transport = (Ticket Price + Fuel Surcharge) (1+9%) *9%
3. For obtaining railway tickets with passenger identity information, the input tax shall be calculated according to the following formula:
Railway passenger transport input tax = par value (1+9%) *9%
4. For other passenger tickets such as highways and waterways with passenger identity information, the input tax shall be calculated according to the following formulas:
Input tax of highway, waterway and other passenger transport = par value (1+3%) *3%
It should be emphasized that only the itinerary sheet, railway ticket and highway and waterway ticket with passenger identity information can be allowed as deduction vouchers. Passenger invoices and quota invoices without passenger information can not be used as deduction vouchers.
Financial personnel should accurately grasp the tax policy, adjust the way of accounting treatment in time, reduce the tax burden of enterprises, and improve operating profits. (Qin Kai)

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