企业取得国内旅客运输服务票据要如何抵扣增值税

a company is a general taxpayer. In June 2019, it paid the employee's travel expenses for the reimbursement of motor train tickets and airline tickets. The total amount is 8,756.00 yuan. How can a company deduct the value-added tax?

A: The domestic passenger transport service bill deducting VAT requires the following two steps:

Step 1: Calculate the input tax amount

According to the sixth point of the General Administration of Customs of the Ministry of Finance, the General Administration of Customs, No. 39 of 2019, the taxpayer purchases domestic passenger transportation services, and the input tax is allowed to be deducted from the output tax.

(1) If the taxpayer fails to obtain a special invoice for value-added tax, the input tax shall be temporarily determined in accordance with the following provisions:

1. Obtain the VAT electronic ordinary invoice, which is the tax amount indicated on the invoice;

2. If an air transport e-ticket itinerary with passenger identification information is obtained, the input tax is calculated according to the following formula:

Input tax for air passenger transportation=(fare + fuel surcharge) ÷ (1 + 9%) × 9%

3. For railway tickets with passenger identification information, the input tax calculated according to the following formula:

Input tax for railway passenger transportation=face value ÷ (1+9%) × 9%

4. If you obtain other tickets for roads, waterways, etc. that indicate passenger identity information, calculate the input tax amount according to the following formula:

Input tax for other passengers such as roads, waterways, etc.=face value ÷ (1 + 3%) × 3%

Therefore, we can calculate the tax amount of the motor train ticket and the airline ticket=8,756.00 ÷ (1 + 9%) × 9%=722.97 yuan.

The second step is to fill out the application form

xxThe domestic passenger transportation service bills cannot be invoiced. Therefore, we need to manually fill in the 8th and 10th columns of the《增值税纳税申报表附列资料(表二)(本期进行税额明细)》table. After the completion, the total amount of the current deductible input tax will be calculated automatically. As shown below:

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Editor: Chen Hang Chen Guifang Peng Yinlian

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