The VAT rate for air transport services is 9%. If the general VAT taxpayer conducts VAT taxable sales or imports goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%. Therefore, the current VAT rate for transportation services provided by general VAT taxpayers is 9%.

Second, analyze the details

Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%. If a railway ticket with passenger identification information is obtained, it is the input tax calculated according to the following formula: railway passenger transportation input tax = face value ÷( 1+9%)×9%, and the passenger identification information is obtained.

3. What is the VAT paid for transportation services?

Transportation services include land transportation, water transportation, air transportation and pipeline transportation. Transportation refers to the business activities of transporting goods or passengers to their destinations by means of transportation, so that their spatial positions are shifted. For taxpayers providing transportation services, the VAT rate is 9%. Under the general taxation method of bus transportation services, the VAT is calculated at the rate of 9%. Lease, term lease and wet lease are leased with people and vehicles, and the essence is to provide transportation services. Dry rent and light rent are just renting unmanned vehicles, the essence of which is leasing. Air transport is an air transport service, but zero tax rate is applicable.