Recently a lot of financial personnel have encountered the same problem, not only to do the account declaration busy confused but also to interpret the new policy to the company's staff, don't worry, summed up for you - the purchase of passenger transport services how to deduct it?
What are the passenger transport services?
Passenger transport services include land transport, water transport and air transport, including passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport, shuttle bus, train, bullet train, high-speed rail, aircraft and so on.
Do I have to get a special ticket to deduct passenger transport service?
It is not necessary to obtain a special ticket.
(I) Obtain the special VAT invoice
directly check the confirmation of the VAT invoice selection platform, and deduct the tax displayed on the invoice as the input tax.
① For those who have not obtained the VAT special invoice, it is the tax indicated on the invoice:
This taxi electronic invoice of Didi, we can directly deduct the tax at the face value of 9.00. Why is this 3 percent? Because of the use of simple tax.
Annex 2 of Document No. 36 of Finance and Taxation 2016 stipulates that general taxpayers are entitled to public transport services, including passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus. Simple tax can optionally be applied.
② Where an air transport electronic passenger ticket itinerary indicating the passenger's identity information is obtained, the input tax shall be calculated according to the following formula: Aviation passenger transport input tax = (ticket price + fuel surcharge) present (1 + 9%) x 9% < / p > < p > this piece of air transport of electronic ticket itinerary, The tax that can be deducted
=(2700+120)÷(1+9%)×9%=232.84
③ The input tax calculated according to the following formula is obtained for railway tickets indicating the identity information of passengers:
Input tax on railway passenger transport = face value ÷(1+9%)×9%
This railway ticket, The deductible tax
=174.50÷(1+9%)×9%=12.22
④ The input tax shall be calculated according to the following formula if the road, water and other passenger tickets indicating the passenger's identity information are obtained: Highways, waterways and other passenger transport face amount present input tax = (1 + 3%) x 3% < / p > < p > this invoice can counteract the tax = 80 present (1 + 3%) x 3% = 2.33 < / p > < p > summary:
1. The bill obtained is not the amount of tax that can be deducted based on the ticket price, but the amount that can be deducted based on the tax calculated by the formula.
2. If the bill obtained does not exceed the standard of the company's travel expenses, the price of the ticket can only be reimbursed. The company can not reimburse more because the tax can be deducted.
3, can deduct tax on the passenger transport bill must have the name of the company or individual, if the passenger identity information is not indicated in the taxi ticket, bus ticket, just ordinary taxi invoice and quota invoice (as follows) is not deduct tax.
Others:
1, must be domestic passenger transport services can deduct VAT;
2. It can be deducted only if it is issued after April 1;
3. Business trip tickets used for welfare, hospitality and tax-exempt activities shall not be deducted;
4. How to declare the deduction?
The latest version of VAT return for general taxpayers has been updated. Since April, the attached table (II) can be directly filled in the data of the obtained passenger transport service bill.
