The toll can be deducted from the value-added tax under certain conditions. According to the provisions of document Caishui 1998. From 20 1647, 20 1 May 61day, the input tax can be deducted according to the prescribed formula for the amount of fees indicated on the invoices for road, bridge and gate tolls paid by ordinary taxpayers. The specific calculation method is: the deductible input tax of expressway toll is equal to the amount indicated on the invoice divided by (1 plus 3%) and then multiplied by 3%; The deductible input tax for tolls of first-class highways, second-class highways, bridges and gates is equal to the amount indicated on the invoice divided by (1 plus 5%) and then multiplied by 5%. This means that enterprises can use this part of the expenses as a deduction of value-added tax when filing tax returns, thus reducing the tax payable.

Tax treatment of tolls:

1, the definition of toll: refers to the fees paid to the management unit in accordance with regulations when vehicles pass through traffic facilities such as roads, bridges and tunnels;

2. Toll and VAT: In China, toll is a part of VAT input tax, which can be used to deduct the taxable amount under certain conditions;

3. Deduction conditions: enterprises need to obtain compliant invoices and ensure that tolls are used for normal production and business activities of enterprises;

4. Invoice requirements: it is usually necessary to obtain a special invoice for tolls issued by the transportation department or its authorized unit;

5. Accounting treatment: toll fees are usually accounted as transportation costs or sales costs in accounting;

6. Tax declaration: When making VAT declaration, enterprises should fill in the corresponding input tax in accordance with the provisions of the tax law to realize tax deduction.

To sum up, according to the provisions of Caishui No.2004 document. 20 1647, enterprises can deduct the paid tolls as VAT, thus reducing the tax payable.

Legal basis:

Notice on issues related to VAT deduction of toll road tolls

1. The toll of roads, bridges and gates paid by general VAT taxpayers is based on the toll amount indicated on the obtained toll invoice (excluding financial bills, the same below), and the deductible input tax is calculated according to the following formula: expressway toll deductible input tax = the amount indicated on expressway toll invoice divided by (1 plus 3%) multiplied by 3%. The input tax deductible for the tolls of first-class highways, second-class highways, bridges and gates = the amount indicated on the toll invoices of first-class highways, second-class highways, bridges and gates divided by (1 plus 5%) multiplied by 5%.