Announcement on Input Value-Added Tax Credit and Others Related Matters
Announcement on Input Value-Added Tax Credit and Others Related Matters
Announcement on Input Value-Added Tax Credit and Others Related Matters
Announcement of the Ministry of Finance and the State Taxation Administration [2026] No. 13
January 30, 2026
In accordance with the Value-Added Tax Law of the People’s Republic of China and the Implementation Regulations of the Value-Added Tax Law of the People’s Republic of China (hereinafter referred to as the “VAT Implementation Regulations”), and in continuation of the existing systems and practices, the relevant matters concerning input value-added tax (VAT) credit and related issues are hereby announced as follows:
I. Input VAT Credit
(I) Where a general VAT taxpayer purchases a motor vehicle and obtains a uniform invoice for motor vehicle sales, the amount of input VAT creditable against output VAT shall be determined based on the VAT amount indicated on the invoice.
(II) Where a general VAT taxpayer purchases domestic passenger transport services, in addition to obtaining a VAT special invoice, the amount of input VAT creditable against output VAT shall be determined in accordance with the following provisions:
(1) If an electronic invoice (railway electronic passenger ticket) or an electronic invoice (itinerary receipt for electronic passenger tickets for air transportation) is obtained, the creditable input VAT shall be the VAT amount indicated on or included in the invoice;
(2) If tickets for road, waterway, or other passenger transportation that indicate passenger identity information are obtained, the creditable input VAT shall be calculated based on the following formula:
Creditable input VAT for tickets for road, waterway, or other passenger transportation＝ Ticket face value ÷ (1 + 3%) × 3%
(III) Where a general VAT taxpayer purchases road, bridge, or navigation lock passage services, in addition to obtaining a VAT special invoice, the amount of input VAT creditable against output VAT shall be determined in accordance with the following provisions:
1.
......
Announcement of the Ministry of Finance and the State Taxation Administration [2026] No. 13
January 30, 2026
In accordance with the Value-Added Tax Law of the People’s Republic of China and the Implementation Regulations of the Value-Added Tax Law of the People’s Republic of China (hereinafter referred to as the “VAT Implementation Regulations”), and in continuation of the existing systems and practices, the relevant matters concerning input value-added tax (VAT) credit and related issues are hereby announced as follows:
I. Input VAT Credit
(I) Where a general VAT taxpayer purchases a motor vehicle and obtains a uniform invoice for motor vehicle sales, the amount of input VAT creditable against output VAT shall be determined based on the VAT amount indicated on the invoice.
(II) Where a general VAT taxpayer purchases domestic passenger transport services, in addition to obtaining a VAT special invoice, the amount of input VAT creditable against output VAT shall be determined in accordance with the following provisions:
(1) If an electronic invoice (railway electronic passenger ticket) or an electronic invoice (itinerary receipt for electronic passenger tickets for air transportation) is obtained, the creditable input VAT shall be the VAT amount indicated on or included in the invoice;
(2) If tickets for road, waterway, or other passenger transportation that indicate passenger identity information are obtained, the creditable input VAT shall be calculated based on the following formula:
Creditable input VAT for tickets for road, waterway, or other passenger transportation＝ Ticket face value ÷ (1 + 3%) × 3%
(III) Where a general VAT taxpayer purchases road, bridge, or navigation lock passage services, in addition to obtaining a VAT special invoice, the amount of input VAT creditable against output VAT shall be determined in accordance with the following provisions:
1.
......