Group 1 - The article discusses the shared quota for issuing digital invoices and traditional invoices, indicating that they use the same total invoice quota without specific limits on the number of invoices or single invoice limits for digital invoices within the monthly quota [4] - Digital invoices can be delivered automatically through the electronic invoice service platform, and can also be sent via email, QR codes, or downloaded and printed, with tracking for download and print counts [4] - Companies can log into their tax digital accounts to query, download, print, and export invoice-related information based on various criteria [5] Group 2 - The article outlines scenarios requiring the issuance of red digital invoices, such as sales returns, invoice errors, or service interruptions, and provides the operational path for issuing these invoices [5] - It emphasizes the importance of obtaining electronic invoices for travelers, particularly for railway electronic tickets, and encourages a paperless process for accounting purposes [11] - The announcement regarding the implementation of these measures will take effect from November 1, 2024 [13]

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]