The formula for calculating the input tax deduction for train tickets is as follows:

1. The taxpayer calculates the input tax based on the amount indicated on the railway ticket;

2 , Railway passenger transportation input tax = face value/(1+9%)*9%.

For taxpayers purchasing domestic passenger transportation services, the input tax is allowed to be deducted from the output tax. If a taxpayer has not obtained a special VAT invoice, the input tax amount shall be temporarily determined according to the following provisions:

1. If a taxpayer obtains an electronic general VAT invoice, it shall be the tax amount indicated on the invoice;

2. Obtain the air transport electronic ticket itinerary indicating the passenger's identity information;

3. Obtain the railway ticket indicating the passenger's identity information;

4. Obtain the passenger's identity information Identity information for highway, waterway and other passenger tickets;

Specific requirements for deduction:

1. The passenger transportation service for which the input tax is deducted is domestic passenger transportation, excluding international passengers Transportation;

2. Taxpayers should calculate the input tax deduction according to the corresponding formula based on the voucher type;

3. Air transportation deductions only include fares and fuel surcharges. Excluding the Civil Aviation Development Fund;

4. Except for special VAT invoices or electronic general VAT invoices, all other vouchers must indicate the passenger's identity information, and handwriting is invalid.

In summary, if the issuer and payee of an electronic general VAT invoice need a paper invoice, they can print the format file of the electronic general VAT invoice by themselves. Its legal validity, basic purpose and basic The usage regulations are the same as those for ordinary VAT invoices produced by the tax authorities.

Legal basis:

Article 19 of the "Implementation of Invoice Management Measures of the People's Republic of China"

Selling goods, providing services and engaging in other businesses When an active unit or individual collects payment for external business operations, the payee shall issue an invoice to the payee; under special circumstances, the payee shall issue an invoice to the payee.

Article 20

All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments when purchasing goods, receiving services, or engaging in other business activities. When obtaining an invoice, no request is made to change the product name or amount.