Legal basis: Announcement of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on deepening the reform of value-added tax. Taxpayers who purchase domestic passenger transport services are allowed to deduct the input tax from the output tax. (1) If the taxpayer fails to obtain the special VAT invoice, the input tax amount shall be determined temporarily according to the following provisions: 1. Where an electronic ordinary VAT invoice is obtained, the tax amount indicated on the invoice; 2. If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula: air passenger input tax = (fare+fuel surcharge) ÷ (1+9%) × 9%; 3. If a railway ticket with passenger identity information is obtained, it shall be the input tax calculated according to the following formula: input tax for railway passenger transportation = face value ÷ (1+9%) × 9%; 4. If other passenger tickets such as roads and waterways with passenger identification information are obtained, the input tax shall be calculated according to the following formula: the input tax for transportation of other passengers such as roads and waterways = face value ÷ (1+3%) × 3%; (2) Item (6) of Article 27 of the Measures for the Implementation of the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36) and the Provisions on Relevant Matters of the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36) and the purchased passenger service.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.