If the company is a general taxpayer enterprise, it can deduct some ordinary invoices, such as agricultural product purchase invoices, electronic invoices for fees, train tickets and air tickets, and unified invoices for motor vehicle sales. If a taxpayer loses the special VAT invoice or the unified invoice for motor vehicle sales, it can use the copy of the invoice copy of the corresponding invoice as the deduction voucher or tax refund voucher for the VAT input tax; If a taxpayer loses the invoice copy that has issued a special VAT invoice or a unified invoice for motor vehicle sales, it may take a copy of the deduction copy of the corresponding invoice as an accounting voucher. Legal basis: if an agricultural product sales invoice or purchase invoice is obtained (issued), the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+065,438+0% indicated in the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies of Degenerate VAT Rate (Caishui [2065,438+07] No.37). Announcement No.39 of the Ministry of Finance and the General Administration of Customs of State Taxation Administration of The People's Republic of China No.2019 Announcement No.2 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. Taxpayers purchase agricultural products at the original deduction rate of 10%, and the deduction rate is adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%. Six, taxpayers to buy domestic passenger services, the input tax is allowed to be deducted 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 is 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 identity information are obtained, the input tax amount shall be calculated according to the following formula: input tax amount of other passenger transportation such as roads and waterways = par value ÷ (. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 of 2020, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Integrated Service Platform for VAT Invoices, etc. Four. If a taxpayer loses the invoice and deduction of the special VAT invoice or the unified invoice for motor vehicle sales at the same time, it can use the copy of the corresponding invoice bookkeeping joint stamped with the special seal of the seller's invoice as the deduction voucher, tax refund voucher or bookkeeping voucher of the VAT input tax.