1. Collect e-tickets of employees of the company for business trips in travel itinerary, and pay attention to the employee's name and ID number; The whole process can be deducted from the input tax in China.
2. Register the Excel ledger with detailed information for easy viewing. Calculation formula of deductible input tax for e-ticket travel itinerary: e-ticket travel itinerary can deduct input tax (fare fuel surcharge) (19%) by 9%.
3. If the amount of the business trip has been fully included in the travel expenses, make an adjustment voucher: debit: tax payable-input tax, and credit: sales (management) expenses-travel expenses (in red).
4. To declare value-added tax at the beginning of next month, log in to the electronic tax bureau first.
5. Enter the VAT declaration interface. Fill in the deductible input tax in Schedule 2, and this amount will be automatically summed up to the deductible amount of the current month, and then declared according to the requirements of the software.
Travel itinerary deduction of air transport e-ticket
1. Reduce the burden on enterprises: According to the relevant policies of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on deepening the reform of value-added tax, enterprises are allowed to deduct the input tax for purchasing domestic passenger transport services from the output tax. By deducting the input tax on the travel itinerary of air transport e-tickets, enterprises can reduce the tax burden and improve their competitiveness.
2. Promote compliance management: As a part of the invoice management of tax authorities, air transport e-ticket travel to travel itinerary helps enterprises to strengthen their compliance with various tax policies and standardize tax behavior.
3. Simplify the reimbursement process: e-ticket travel to travel itinerary can directly display the tax amount, and financial personnel can directly deduct the tax amount according to the information on travel to travel itinerary, thus simplifying the reimbursement process and improving work efficiency.