Since the2019years4month1As of today, the input tax of general VAT taxpayers who purchase domestic passenger transport services is allowed to be deducted from the output tax. However, there are a lot of transportation bills only the amount, but did not specify the deductible tax, therefore, the need for financial personnel to calculate the deductible input tax. And different transportation bills input tax calculation method is different. In this case, how should the input tax of domestic passenger transport service be deducted?Below, my tax agent firm listed several different transportation invoice input tax calculation methods, to interpret its deduction policy for you.
According to the announcement of the General Administration of Customs and Taxation of the Ministry of Finance2019Annual regulation39The relevant policy of the Announcement on Deepening the Reform of Value-added Tax stipulates that the input tax of the taxpayer purchasing domestic passenger transport services is allowed to be deducted from the output tax.Where the taxpayer has not obtained the special VAT invoice, the input tax shall be temporarily determined in accordance with the following provisions:
1.Where an electronic ordinary VAT invoice is obtained, it shall be the amount of tax indicated on the invoice; (For example, a company has obtained an ordinary invoice for passenger transport services in the amount of23.5Yuan, the amount of tax is0.71Yuan, then press0.71Yuan tax return deduction).
2.Where an electronic air transport passenger ticket itinerary indicating passenger identity information is obtained, the input tax shall be calculated according to the following formula: Input tax on air passenger transport=(Ticket price+Fuel surcharge)÷(1+9%)×9%. (Example: an avionics ticket itinerary with passenger identification information, the fare is1810Plus the cost of fuel200, then the input tax that can be deducted from this travel order=(1810+200)÷(1+9%)*9%=165.96).
3.Where a railway ticket indicating the identity information of a passenger is obtained, the input tax shall be calculated according to the following formula: Input tax on railway passenger transport=Face value÷(1+9%)×9%(For example, rail ticket prices500Yuan, which allows the deduction of the input tax on railway transportation=500÷(1+9%)*9%=41.28Yuan).
4.In the case of obtaining other passenger tickets for highways, waterways and other passenger identity information, the input tax shall be calculated according to the following formula: Input tax for highways, waterways and other passenger transport=Face value÷(1+3%)×3%(e.g. The amount of other passenger tickets obtained by rail, road, water, etc500, the allowable deduction of input tax for railway, highway, waterway and other passenger tickets=500÷(1+3%)*3%=14.56Yuan).
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