20 1 8,65438+101Deduct the input tax from the highway toll paid by the taxpayer according to the regulations, and deduct the input tax from the highway toll paid by the taxpayer according to the value-added tax indicated on the electronic ordinary invoice of toll road value-added tax. For the tolls paid by taxpayers for bridges and gates, the input tax shall be deducted temporarily according to the toll amount indicated on the obtained toll invoice. The toll here refers to the cost of crossing roads, bridges and gates set and collected by the relevant units according to law or regulations.