欢迎扫描下方二维码关注： 2.办理本年度缴费的，在屏幕上方选择缴费年度为【2025年】。为自己办理业务的，直接点击【下一步】。 为他人办理缴费的，点击【增加人员】，输入姓名和证件号码，点击【确定】。 3.核对身份信息和缴费信息，确认无误后，选择 缴费档次 ，点击【缴费】。 1.登录电子税务局APP，在首页选择【点击进入社保费】→【城乡居民社保费】→【居民养老】，按照系统提示进行人脸检测后，进入缴费页面。 或者在首页下方点击【办&查】→【社保业务】→【城乡居民社保费】→【居民养老】，进入缴费页面。 4.根据提示再次确认缴费信息，点击【确认缴费】，即可完成。 如果发现信息有误，点击【返回修改】，重复上述操作。 5. 如需补缴养老保险，请在人社部门登记补缴信息后， 点击【城乡居民社保费】→【 社保费补缴 】，选中参保人，点击【下一步】，系统自动带出 补缴信息，点击【缴费】即可。 6.缴费完成后，缴费人可通过【办&查】→【社保业务】→【城乡居民社保费】→【证明信息查询】或【社保费查询】查看结果。 注意，缴费证明需 要缴费成功2个工作日后（节假日除外）才能查看，请耐心等待！ 往期链接 《你问我答》第1期~第50期合集 ...

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]