欢迎扫描下方二维码关注： 关于电子发票(铁路电子客票)的相关知识您 了解多少?一起来看看吧! 一、铁路运输企业向旅客提供哪些关于 电子发票（铁路电子客票）的服务? 载、打印和用途确认等,也可通过全国 增值税发票查验平台查验。 (https: //inv-veri.chinatax.gov.cn) 旅客在行程结束或支付退票、改 签费用后,可于180天内登录铁 路12306（包括网站和移动客户 端,下同）账户,如实取得本人 的电子发票(铁路电子客票); 超过180天的,按照旅客与铁路 运输企业的约定执行。 铁路运输企业通过铁路12306如实开具电子发票（铁 路电子客票),通过铁路12306下载或以电子邮件等 方式将电子发票（铁路电子客票）交付给旅客。 旅客可通过铁路12306 打印 查询 下载 电子发票(铁路电子客票) 小贴士 目前,铁路运输企业对通过铁路客票发售和预定系 统办理境内旅客运输售票、退票、改签业务的,提 供开具电子发票（铁路电子客票）服务,但办理 中铁银道卡 非实名制车票 /E卡通车票 等相关业务时,暂不提供开具电子发票(铁路电 子客票) 服务。 二、税务部门向纳税人和旅客提供哪些 关于电子发票(铁 ...

Group 1 - The article provides a step-by-step guide on how to pay for urban and rural residents' basic pension insurance through the electronic tax bureau app [3][4][20] - Users can select the payment year for 2025 and proceed with the payment process, either for themselves or on behalf of others [5][7] - After confirming identity and payment information, users can choose the payment level and complete the payment [9][11] Group 2 - If there is a need to make up for unpaid pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [14] - Once the payment is completed, users can check the payment results through the app, but they must wait for two working days to view the payment proof [16]

Core Viewpoint - The article provides a detailed guide on how general VAT taxpayers can confirm the purpose of electronic invoices (railway electronic tickets) through the electronic tax bureau and process VAT input tax deductions accordingly [2][5][7]. Group 1: Invoice Confirmation Process - General VAT taxpayers can confirm the purpose of electronic invoices via their tax digital accounts on the electronic tax bureau [2]. - The steps include logging into the electronic tax bureau, navigating to the invoice confirmation section, and selecting the appropriate invoices for deduction [3][5]. - After selecting the invoices, taxpayers must submit the confirmation and verify the statistical data before completing the deduction process [5][6]. Group 2: Tax Declaration Process - Taxpayers must fill in the VAT input tax amounts from the confirmed electronic invoices in the VAT and additional tax declaration form during the tax declaration process [7]. - The article emphasizes the importance of accurate reporting of these amounts to ensure compliance with tax regulations [7]. Group 3: Additional Information - The article mentions that the electronic tax bureau provides various functionalities for taxpayers, including online consultations and assistance for tax-related queries [25]. - It encourages taxpayers to utilize the electronic tax bureau for efficient tax management and compliance [25].

Core Viewpoint - The article discusses the regulations and implications of VAT deductions related to ticket refunds and employee benefits in the context of the current tax policies in China [5][8][13]. Group 1: VAT on Ticket Refunds - According to current policies, the VAT on ticket refunds charged by travel agencies is subject to a 6% tax rate [5]. - Companies can deduct the VAT on ticket refunds for business purposes from their output tax, provided they have the appropriate VAT invoices [6]. - Long-distance passenger tickets without passenger identity information cannot be used for VAT deductions [10]. Group 2: Employee Benefits and Deductions - Tickets purchased for collective welfare or employee rewards are not eligible for VAT deductions [12][13]. - The purchase of 20 tickets as rewards for employees is classified as a collective welfare project, thus the corresponding input tax cannot be deducted from the output tax [13]. Group 3: Electronic Invoicing Regulations - Travelers need to obtain electronic invoices (railway electronic tickets) for reimbursement, as per the latest regulations [21]. - Paper tickets can still be used for reimbursement until September 30, 2025, but cannot be issued alongside electronic invoices [21][22].

Group 1 - The article discusses the process for travelers to issue electronic invoices (railway electronic tickets) through the railway 12306 mobile app, emphasizing the steps to replace invoices if needed [3][4] - It highlights that electronic invoices cannot be voided once issued, and if there is an error, a red invoice must be issued instead [3] - The article outlines the conditions under which a red electronic invoice can be issued, including scenarios where the buyer has or has not confirmed the purpose of the invoice [4] Group 2 - The article specifies that if the buyer has already used the electronic invoice for VAT declaration, they must adjust their input tax based on the confirmed amount until they receive the red invoice [4] - It mentions that the information regarding the issuance of red invoices is managed by the railway transportation enterprises, which must fill out a confirmation form for the process [4]