The value-added tax electronic invoice listing the identity information of passengers can be used for tax deduction.

Recently, the Ministry of Finance and the State Administration of Taxation jointly issued a notice regarding the deduction of input tax credits for value-added tax and other related matters. Whether electronic invoices issued for domestic passenger transportation services can be used to deduct input tax credits for value-added tax has attracted public attention. On February 6, reporters interviewed industry insiders and relevant experts and learned that value-added tax electronic invoices that specify passenger identity information can be deducted for tax purposes. Zhu Qing, a professor at the School of Finance and Economics of Renmin University of China, explained that the notice specifically states that for general taxpayers who purchase domestic passenger transportation services, in addition to obtaining a value-added tax special invoice, they can also obtain electronic invoices, electronic receipts, and other tickets for highways, waterways, and other services that specify passenger identity information. These can all be used to determine the input tax credit to offset against the output tax. "For example, companies with many employees on business trips can obtain value-added tax special invoices from companies that provide highway transportation services such as ride-hailing services, for use in deducting input tax credits. If an electronic invoice with employee identity information is obtained, it can also be deducted according to regulations. This is consistent with previous practices and will not affect the normal deduction of relevant input tax credits for businesses," Zhu Qing said.