Loan: bank deposit.

If you are on a business trip, the transportation ticket with personal identity information can be deducted from the input tax. However, if it is a brokerage agency service, the input tax cannot be deducted.

Article 6 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance and Taxation No.2019) stipulates that taxpayers who purchase domestic passenger transport services are allowed to deduct the input tax from the output tax.

(1) If a taxpayer fails to obtain a special VAT invoice, the input tax amount shall be determined temporarily in accordance with 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 travel itinerary with passenger identity information is obtained, the input tax shall be calculated according to the following formula:

Air passenger transportation input tax = (fare+fuel surcharge) ÷( 1+9%)×9%.

3. The input tax calculated according to the following formula is obtained for railway tickets with passenger identity information:

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

4. If other passenger tickets such as roads and waterways with passenger identity information are obtained, the input tax shall be calculated according to the following formula:

Input tax for transportation of other passengers such as roads and waterways = par value ÷( 1+3%)×3%.