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Core Viewpoint - The article provides comprehensive information about electronic invoices (railway electronic tickets) and the services offered by railway transport enterprises and tax authorities regarding these invoices. Group 1: Services Provided by Railway Transport Enterprises - Passengers can obtain their electronic invoices (railway electronic tickets) within 180 days after the journey or after paying for ticket refunds or changes by logging into their 12306 account [4] - Railway transport enterprises issue electronic invoices through the 12306 platform and deliver them to passengers via download or email [5] - Passengers can print, query, and download their electronic invoices through the 12306 platform [6] - Currently, electronic invoices are not available for certain ticket types, such as non-real-name tickets and E-card tickets [7] Group 2: Services Provided by Tax Authorities - Tax authorities transmit electronic invoices (railway electronic tickets) to purchasers through the electronic invoice service platform [8] - Purchasers can query, verify, download, print, and confirm the use of electronic invoices through their tax digital accounts and the national VAT invoice verification platform [11][12] Group 3: VAT General Taxpayer Invoice Handling - General taxpayers must report the amounts and tax amounts of electronic invoices (railway electronic tickets) in the VAT declaration form under the "Other Invoices Issued" section [13] - The details of the VAT declaration form include specific columns for reporting sales amounts and tax amounts related to electronic invoices [14] Group 4: Reimbursement and Tax Deduction - Taxpayers must follow the relevant regulations for reimbursement and archiving of electronic invoices (railway electronic tickets) as per the Ministry of Finance guidelines [21][22] - General taxpayers can use electronic invoices (railway electronic tickets) as VAT deduction certificates and determine input tax amounts based on the invoices obtained [25] - Taxpayers can query the VAT amounts corresponding to their electronic invoices through the electronic invoice service platform [27]