一般纳税人取得铁路电子客票后，如何申报抵扣？操作步骤

Core Viewpoint - The article discusses the implementation of electronic invoices (railway electronic tickets) for passenger transportation in China starting from October 1, detailing the process for general taxpayers to claim deductions [3][12]. Group 1: Deduction Process - Step 1: Log into the new electronic tax bureau and navigate to "Hot Services" then "Invoice Business" [3]. - Step 2: Click on "Invoice Selection Confirmation" followed by "Deduction Selection" [4]. - Step 3: Select the status "Not Selected," input relevant query conditions, and click "Query" to display eligible invoices [6]. - Step 4: Choose the qualifying electronic invoices and click "Submit Selection," confirming the operation upon success [7]. Group 2: Statistical Confirmation - Step 1: After all invoices for the current period are selected for deduction, access the statistical confirmation interface through "Hot Services" and "Invoice Business" [9]. - Step 2: Verify the statistical data, confirm the statistical table, and click "Apply Statistics" to finalize the electronic invoice deduction confirmation [10]. Group 3: VAT Declaration - General taxpayers should report the input tax amount from electronic invoices (railway electronic tickets) in the "Detailed Information of Input Tax Amount" section of the VAT and Additional Tax Declaration Form [11].