According to Article 6 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.2019 of the General Administration of Customs of the Ministry of Finance), the input tax that allows taxpayers to purchase domestic passenger transport services is deducted from the output tax; Where a taxpayer obtains an electronic ordinary VAT invoice without obtaining a special VAT invoice, the VAT shall be deducted according to the tax amount indicated on the invoice.
Online fares, such as Didi Express, special cars and luxury cars, can be invoiced electronically. The content of the invoice is "transportation service * passenger service fee", which belongs to the category of domestic passenger service. Therefore, the online fare VAT electronic invoice is an effective VAT deduction voucher, but whether it can be deducted depends on the nature of the transaction.
When the general taxpayer takes out the electronic invoice of Didi taxi, the accounting treatment is as follows:
Borrow: management expenses-travel expenses and other detailed subjects,
Taxes payable-VAT payable (input tax),
Loan: bank deposits and other subjects.
How to reimburse electronic invoices?
According to the announcement issued by State Taxation Administration of The People's Republic of China before, electronic signature is used to replace the special invoice seal of paper special ticket, and the information of electronic special ticket can be inquired through the official inspection platform to verify the validity of special ticket.
Taxi Fee Electronic Invoice Reimbursement Process
Anyone in the company's financial department needs to know and master the reimbursement of electronic invoices. In the face of constantly updated relevant laws and regulations and normative documents, don't be confused. Let's take a look at the latest reimbursement process of electronic invoices first.
Take the taxi of Meituan as an example. First of all, you need to find your own order information, click the invoice and enter the order filling page.
Step 2, fill in the relevant information. Here, please pay attention to the company's title and tax number, otherwise the invoice will be invalid. Secondly, fill in other information as completely as possible, otherwise it will affect the validity of the invoice. Finally, fill in the mailbox where the invoice is received, and the information filling step is completed.
Step 3: Adjust the format and print. Adjust the format before printing to avoid cutting and increase the workload.
After the invoice is printed, it needs to be submitted to the finance department together with the relevant reimbursement form (financial requirements), and finally registered by the financial controller.