Since this year, the Ministry of Finance and the State Administration of taxation have formulated a series of preferential policies and supporting documents in order to thoroughly implement the decision-making and deployment of the CPC Central Committee and the State Council on tax reduction and fee reduction. In order to further facilitate taxpayers and tax personnel to correctly understand the relevant policies of tax reduction and fee reduction and effectively solve the problems encountered in the work, the office of the leading group of the implementation of tax reduction and fee reduction of the State Administration of Taxation has sorted out the problems reflected in the implementation of local policies for the reference of tax payers.

According to the announcement of the General Administration of Customs of the Ministry of Finance and the State Administration of Taxation on policies related to deepening the reform of value added tax (Announcement No. 39, 2019 of the General Administration of Customs of the Ministry of Finance and the State Administration of Taxation), from April 1, 2019, when general VAT taxpayers purchase domestic passenger transport services, their input tax amount is allowed to be deducted from the output tax. For taxpayers providing international passenger transport services, zero VAT rate or tax-free policy is applicable. Therefore, the input tax cannot be deducted for the purchase of international passenger transport services. In practical work, the following questions are often consulted by taxpayers and recommended for collection and study.