Group 1 - The article outlines the process for obtaining electronic invoices for train tickets, detailing steps for both passengers and purchasers [2][6][7] - Passengers can apply for invoices at ticket counters or automatic ticket machines using valid identification used during ticket purchase [2][6] - Purchasers or agents can also request invoices at ticket counters, either using the passenger's identification or the order number along with the purchaser's identification [2][7] Group 2 - The process includes scanning a QR code on the "scan invoice" document using the railway 12306 App to initiate the invoice issuance [3][8] - After scanning, users must complete relevant information and verify their identity to proceed with obtaining the electronic invoice [3][4] - Once verification is successful, users can select the train trips for which they wish to issue invoices [3][4]

Taxation Insights - Kitchen equipment for restaurants is a necessary expense and can be tax-deductible, while company cafeterias that provide meals for employees are considered collective welfare and cannot be deducted if not involved in production and operation [2] - Certain input tax amounts cannot be deducted from output tax, including those related to simplified taxation methods, exempted VAT items, collective welfare, personal consumption, and specific fixed assets [2][9] - Non-normal losses, such as theft, loss, spoilage, or legal confiscation of goods or real estate, can still allow for input tax deductions under specific conditions [9][11] Non-Normal Losses - Non-normal losses include losses due to mismanagement, theft, spoilage, or legal issues leading to confiscation or destruction of goods or real estate [9] - Input tax deductions are applicable for goods related to non-normal losses, including those for processing, repair, transportation services, and construction services for real estate [11][12] - New construction, renovation, expansion, and repair of real estate are classified as construction projects, and the materials and equipment used are eligible for input tax deductions [12][13]