Core Viewpoint - The article discusses the correct procedures for issuing red invoices in the context of sales returns, emphasizing the importance of compliance with tax regulations and the proper handling of electronic invoices [6][7][8]. Group 1: Invoice Management - When a sales return occurs, a red invoice must be issued instead of voiding the original invoice [7]. - It is crucial to confirm whether the counterpart has passed invoice certification before proceeding with the red invoice issuance [7]. - The amount on the red invoice must match the original invoice amount to ensure accurate accounting [7]. Group 2: Tax Regulations - According to the Implementation Rules of the Invoice Management Measures, electronic invoices must be handled according to specific guidelines when sales returns or errors occur [7]. - The article highlights the importance of understanding tax regulations to avoid penalties and ensure proper tax reporting [8]. Group 3: Practical Application - The article provides a step-by-step guide for filling out tax forms related to simplified tax methods, including calculations for taxable sales and tax amounts [16][19]. - It emphasizes the need for accurate reporting in tax forms to reflect the correct tax liabilities and deductions [19].

Core Points - The article discusses the process of obtaining an electronic itinerary for air travel, which can be requested within 180 days after the completion of all flight segments [2][21] - It highlights the differences in obtaining electronic invoices and itineraries through various platforms, such as the Xiamen Airlines WeChat mini-program and other booking platforms like Alipay [6][19] Group 1: Electronic Itinerary Application Process - Travelers can apply for an electronic itinerary through the airline's official website, mobile app, or service hotline within 180 days after their journey [2][21] - For applications beyond 180 days, the process will follow the agreement between the traveler and the airline [2] - The article provides a step-by-step guide on how to access the "Reimbursement Certificate" section on the airline's platform [7][10] Group 2: Types of Invoices and Itineraries - Travelers can choose between an electronic itinerary and an electronic invoice, with the former being specifically for air travel [13][19] - The electronic itinerary is sent via email in OFD format, while the electronic invoice is sent in PDF format and can be printed [19][21] - It is noted that travelers can only select one type of reimbursement certificate (either electronic invoice or itinerary) for their ticket [23] Group 3: Special Considerations - The article mentions that electronic itineraries are not available for international flights and services to Hong Kong, Macau, and Taiwan [22] - For tickets purchased before September 30, 2025, paper itineraries can still be used for reimbursement [23] - The article references a policy announcement from the National Taxation Bureau and other relevant authorities regarding the promotion of digital invoices in civil aviation [24]

Core Viewpoint - The article provides a comprehensive guide on how to issue electronic invoices through the railway ticketing app, emphasizing the ease of access and various methods available for users to obtain their invoices. Group 1: Accessing Electronic Invoices - Users can open electronic invoices via the Railway 12306 app by registering and logging in, then navigating to the electronic invoice section [3][4]. - Alternative methods to access the electronic invoice section include searching for "电子发票" in the app's search bar or selecting it from the homepage [5][6]. Group 2: Issuing Electronic Invoices - To issue an electronic invoice, users must first complete identity verification upon their initial access to the invoice issuing section [6][7]. - Users can select the trip for which they want to issue an invoice from the "待开票" (Pending Invoices) section and fill in the required invoice details before confirming the issuance [7][8]. Group 3: Invoice Management - After successfully issuing an invoice, users can preview and download it in PDF or OFD formats, or send it to their email for future reference [9][10]. - Users can also manage their electronic invoices through the personal income tax app, where they can query and download invoices from their invoice folder [10][11].

Core Points - The article discusses the process for passengers to obtain electronic invoices for railway tickets through the 12306 platform within 180 days after their journey or after paying for ticket refunds or changes [2][10]. Group 1: Electronic Invoice Issuance Process - Passengers can access their electronic invoices by logging into their 12306 account and navigating to the electronic invoice section [2][3]. - The process involves selecting the trip for which the invoice is needed, filling in the required information, and confirming the submission [5][7]. - There is an option for bulk invoice issuance, allowing passengers to select multiple trips for invoice generation [6]. Group 2: Invoice Replacement Process - If there are errors in the previously issued invoices, passengers can apply for a replacement within 180 days after their journey [10]. - The replacement process requires selecting the invoice to be replaced, filling in the correct information, and confirming the new invoice [12]. Group 3: Important Notes - After obtaining the electronic invoice, paper reimbursement vouchers will no longer be provided, and passengers cannot simultaneously hold both electronic and paper invoices [14][15]. - The article references a policy announcement regarding the promotion of fully digital electronic invoices for railway passenger services [16].

Core Viewpoint - The article discusses the convenience and features of the electronic invoicing system for railway tickets, highlighting the ability to issue and manage invoices digitally, which enhances user experience and efficiency in tax management [3][5][6]. Summary by Sections Electronic Invoice Issuance - Users can issue electronic invoices for single or multiple tickets through the railway app, requiring them to fill in the necessary invoice information before submission [3][4]. - After the invoice is issued, it can be viewed and managed within the railway app, as well as in the personal income tax app for further tracking and downloading [5][6]. Invoice Management Features - The article outlines the functionalities available in the invoice management section, including maintaining common invoice titles, scanning QR codes for invoice submission, and viewing historical invoice records [6][7]. - Users can easily access their invoices in the "My Invoice Folder" section of the app, allowing for various operations such as viewing, downloading, and pushing invoices [6][7]. User Experience Enhancements - The electronic invoicing system is designed to simplify the invoicing process for users, making it more convenient to manage tax-related documents digitally [5][6]. - The article emphasizes the importance of these features in providing a seamless experience for users, reflecting a trend towards digital solutions in tax management [3][5].