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].

Core Viewpoint - The article provides guidance on how taxpayers can report and deduct input VAT for domestic passenger transportation services, including the use of special and electronic invoices [3][5][8]. Group 1: Reporting Input VAT - Taxpayers who purchase domestic passenger transportation services and obtain special VAT invoices can deduct the input VAT by filling out the corresponding section in the "VAT and Additional Tax Declaration Form" [3][4]. - For electronic ordinary VAT invoices, taxpayers should report them in the "other" section of the VAT declaration form [5][6]. - When obtaining electronic tickets for air or rail transport, taxpayers must also report these in the relevant sections of the VAT declaration form [8]. Group 2: Declaration Form Details - The declaration form includes specific sections for reporting certified VAT invoices and other supporting documents [4][6]. - The form requires details such as taxpayer name, invoice amounts, and the period for which the taxes are being reported [4][6]. - It is essential to categorize the invoices correctly to ensure proper deductions are made [4][8].