During the epidemic prevention and control period, ordinary taxpayers obtained tax-free electronic ordinary VAT invoices by purchasing domestic passenger transport services. Can it be used to deduct the input tax? During the epidemic prevention and control period, ordinary taxpayers obtained tax-free electronic ordinary VAT invoices by purchasing domestic passenger transport services. Can it be used to deduct the input tax?

A: According to Article 6 of Announcement of State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.09 of the General Administration of Customs of the Ministry of Finance), when taxpayers purchase domestic passenger transport services, their input tax amount is allowed to be deducted from the output tax amount.

(1) 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;

Therefore, ordinary taxpayers who purchase domestic passenger transport services and obtain VAT electronic ordinary invoices shall deduct the input according to the tax amount indicated on the invoices. Obtaining tax-free invoices cannot be deducted from input tax.