When taxpayers purchase passenger services and obtain railway bills with passenger identity information, they should fill in "Other" in column 8 of annex information of VAT tax return (II). Tickets do not need to be deducted like special invoices, and the data will not be automatically uploaded to the electronic tax bureau at the time of declaration. Therefore, it is necessary to calculate and manually fill in the contents of column 8b (including the number of copies, amount and tax amount) at the time of declaration, and the number of copies is the number of tickets.

Input tax of railway transportation service = face value ÷( 1+9%)×9%

Precautions for ticket deduction:

(1) From April of 1, 20 19, the input tax of taxpayers purchasing domestic passenger service is allowed to be deducted from the output tax.

(2) For railway tickets (including railway electronic tickets) with passenger identity information, the input tax is calculated according to the following formula:

Input tax = face value ÷( 1+9%)×9%

(3) Passengers are limited to employees who have signed labor contracts with their own units and employees dispatched by their own units as employers.

(4) Non-taxpayers' own customers, external experts (auditors, lawyers, tax agents, representatives of securities companies) and employees may not directly deduct their railway e-tickets. Obtain the special invoices issued by the corresponding client units, accounting firms, law firms, tax accounting firms and securities companies, and deduct the corresponding expenses paid by the units.

(5) The unit where the passenger works shall not deduct the e-ticket obtained by the passenger before March 3 1 20 19.

(6) Electronic passenger tickets, if not required by the company for business trips such as production, operation, research and development, are purely for personal consumption and collective welfare, such as employees' business trips and vacations, shall not be deducted.

(7) E-ticket reimbursement voucher belongs to the professional invoice entrusted by the former Ministry of Railways. If it is lost, please keep it safe!

How do ordinary taxpayers do the accounts of deduction tickets?

If the taxpayer fails to obtain the special VAT invoice, the input tax shall be determined temporarily according to the following provisions:

1. If the electronic ordinary VAT invoice is obtained, it is 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 transport input tax = (fare fuel surcharge) ÷( 19%)×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 ÷( 19%)×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 ÷( 13%)×3%.

Bookkeeping entries: debit: taxes payable for management expenses-VAT payable-input tax credit: related subjects.