The calculation method for deducting input tax from air tickets is as follows:

1. The amount of input tax that can be deducted by obtaining an air transport electronic ticket itinerary = (fare plus fuel surcharge) divided by Multiply (1 plus 9%) times 9%;

2. The amount of input tax that can be deducted when obtaining a railway ticket indicating the passenger’s identity information = face value divided by (1 plus 9%) times 9 %;

3. The amount of input tax that can be deducted when obtaining a road or waterway ticket indicating the passenger’s identity information = face value divided by (1 plus 3%) multiplied by 3%;

< p>4. Obtain special VAT invoices and electronic ordinary VAT invoices and deduct the input tax according to the tax amount indicated on the invoice.

Tax treatment of air tickets:

1. As a transportation ticket, the cost of air tickets can be used for corporate cost accounting;

2. On the air tickets The fare and taxes are usually marked, and the tax part can be used to deduct input tax;

3. When calculating input tax, enterprises need to ensure that the aircraft bill meets the deduction voucher requirements stipulated by the tax bureau. ;

4. The issuing unit of the air ticket must be a nationally recognized general taxpayer of value-added tax before it can be used for deduction;

5. When the enterprise declares value-added tax, it should The tax amount on the aircraft bill is filled in the corresponding input tax column for deduction.

6. If the air ticket is used for corporate sales activities or production services, the input tax can be fully deducted;

7. If the air ticket is used for non-productive or For non-business activities, the input tax may not be deducted or may only be partially deducted;

8. Enterprises should keep the original airplane tickets in preparation for providing corresponding supporting materials during tax inspections.

To sum up, the input tax deduction calculation for air tickets needs to combine the fare and fuel surcharge and calculate it at a tax rate of 9%. For railway tickets, it is calculated directly at 9% of the face value. For highway tickets, it is calculated directly at 9% of the face value. and waterway tickets are calculated at 3%, while special value-added tax invoices and electronic ordinary invoices are deducted according to the tax amount specified on the invoice.

Legal basis:

"Announcement on Relevant Policies for Deepening Value-Added Tax Reform"

Article 6

Taxpayers purchase domestic For passenger transportation services, the input tax is allowed to be deducted from the output tax. If a taxpayer has not obtained a special VAT invoice, the input tax amount shall be temporarily determined according to the following regulations:

(1) If a taxpayer obtains an electronic ordinary VAT invoice, it shall be the tax amount indicated on the invoice;

(2) When obtaining an air transport electronic ticket itinerary indicating passenger identity information, the input tax is calculated according to the following formula: input tax for air passenger transport = (fare plus fuel surcharge) divided by (1 plus 9%) times 9%;

(3) If you obtain a railway ticket with passenger identity information, the input tax is calculated according to the following formula: Railway passenger transportation input tax = face value divided by (1 plus 9%) Multiply by 9%;

(4) If you obtain other passenger tickets for highways, waterways, etc. that indicate the passenger’s identity information, the input tax is calculated according to the following formula: Input tax for other passenger transportation on roads, waterways, etc. = face value divided by Multiply 3% by (1 plus 3%).