Value-added tax is an indirect tax levied according to the value-added of goods and services, which is applicable to the production, circulation and import and export of goods and services. As a kind of labor service, train tickets are also subject to value-added tax.

According to the latest train ticket VAT rate adjustment scheme, in order to promote the development of transportation industry, the government decided to adjust the train ticket VAT rate. After comprehensive consideration and evaluation, the new plan will moderately increase the value-added tax rate of train tickets to increase fiscal revenue and optimize tax structure. This move aims to improve the fairness and sustainability of tax revenue and provide more financial support for national infrastructure construction. The implementation of the new tax rate will help to promote the reasonable adjustment of train ticket prices and promote the convenience of passengers' travel and the development of transportation. At the same time, the government will strengthen supervision to ensure the implementation of the new tax rate, so as to protect market order and consumer rights. This adjustment plan will have a positive impact on the train ticket industry and contribute to economic development and social progress.

Calculation method of input tax deduction for high-speed rail tickets

1. Determine the deductible input tax.

According to the policy, passengers can calculate the deductible input tax according to a certain proportion of the face value when purchasing high-speed rail tickets. The specific calculation formula is: deductible input tax = 9% of face value. Among them, 9% is the value-added tax rate corresponding to high-speed rail transportation services.

2. Determine the upper limit of deductible input tax.

In order to prevent passengers from over-deducting the input tax, the policy stipulates that the maximum deductible input tax for each taxpayer in a tax year is 9600 yuan. If it exceeds this upper limit, the excess shall not be deducted.

3. Calculate the tax payable

When calculating the tax payable, it is necessary to determine the output tax first. The output tax is calculated according to the operating income of passengers. The specific calculation formula is: output tax = operating income tax rate. Then, the deductible input tax is subtracted from the output tax to get the taxable amount.

To sum up, the VAT rate may change according to the adjustment of national policies. Because when actually buying train tickets, the value-added tax should be calculated according to the latest tax rate regulations. At the same time, different regions and different types of train tickets may have different tax rates, so under specific circumstances, it is necessary to carry out specific tax rate accounting according to relevant regulations.

Legal basis:

Resource Tax Law of the People's Republic of China

Article 11

Taxpayers shall declare and pay resource tax to the tax authorities in the place where taxable products are mined or produced.