Taxi invoices can be deducted from value-added tax. According to the provisions of relevant national laws and regulations, it can be known that general taxpayers who purchase motor vehicles and obtain a unified invoice for motor vehicle sales are within the scope of tax deduction, and can go to the tax authorities for certification within 90 days from the date of invoice issuance. After passing the certification, the special VAT invoice can be used as a deduction voucher for VAT input tax.

The method of issuing VAT invoice is as follows:

1. If it is a general taxpayer income tax invoice, it can be issued independently;

2. If you are an ordinary taxpayer, you can download the professional income tax invoice APP for free.

3. If it is a small-scale taxpayer's operator, then individuals can't issue income tax invoices, and they must go to the local taxation bureau to apply for issuing invoices. General income tax invoices are issued on the basis that the individual issuing the invoices is a general taxpayer or a small-scale taxpayer.

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 26

If the VAT deduction voucher obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the input tax shall not be deducted from the output tax. The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate. Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.