During the epidemic prevention and control period, ordinary taxpayers have obtained tax-free VAT electronic ordinary invoices by purchasing domestic passenger transport services. Can they be used to offset the input tax?

A: According to Article 6 of the Announcement of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance and the State Administration of Taxation): When taxpayers purchase domestic passenger transport services, their input tax is allowed to be deducted from the output tax.

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

1. If the electronic ordinary VAT invoice is obtained, it is the tax amount indicated on the invoice;

Therefore, general taxpayers who purchase domestic passenger transport services and obtain VAT electronic ordinary invoices should deduct the input according to the tax amount indicated on the invoices. The input tax cannot be deducted if the tax-free invoice is obtained.