1. The VAT input tax deduction for toll road tolls shall be implemented in accordance with the relevant provisions of the current VAT policy. When the general VAT taxpayer declares the input tax amount of the toll deduction electronic invoice, it should fill in the relevant column of "Certified Special VAT Invoice" in the attached information of the VAT tax return (the details of the input tax amount in this period). 2. Taxpayers should log in to the VAT invoice comprehensive service platform to confirm the use of the invoice after obtaining the electronic invoice. State Taxation Administration of The People's Republic of China provides taxpayers with batch selection and confirmation services of electronic invoices for charges through the comprehensive service platform of VAT invoices.

Toll electronic invoice deduction requirement: 1, and VAT must be registered. Choose the ticket confirmation platform or go to the tax hall for check authentication. 2. The certification period is also 360 days. 3. When declaring tax payment, fill in the relevant column of "certified qualified" of the special VAT invoice in the information attached to the VAT tax return.