欢迎扫描下方二维码关注： 旅客在所购机票所有行程结束后180天内， 可通过航空运输企业或代理企业的官网、移动客户端、服务电话等渠道申请开 具航空运输电子客票行程单（以下简称电子行程单），不含退票、选座、逾重行李等附加服务； 超过180天的，按照旅客与航 空运输企业的约定执行。 前期我们已经了解了 12306铁路电子客票的开具流程 ↓↓↓ 今天我们来看下 航空运输电子行程单 如何开具 吧 以 厦门航空 微信小程序 为例 登录航空公司官网或App端，寻找【报销凭证】 等模块，注意各渠道开具电子发票（航空运输电子客票行程单）的路径可 能不同。 进入厦门航空微信小程序后，点击页面 【服务大厅】 。 0 1 选择 【机票服务】-【报销凭证】 自助线上办理。 0 3 在开具页面点击 【立即开票】 。 0 2 0 4 可以选择 【电子行程单】 和 【电子发票】 两种形式，分别对应电子发票（航空运输电子客票行程单）和电子发票（普通 发票）。 ▼ 电子发票（航空运输电子客票行程单） ，票样如下。 厦门航空目前支持开具 电子发票（普通发票） ，票样如下。 1.电子行程单需在机票行程结束后申请。 2.旅客购买国际及港澳台地区航空旅 ...

Group 1: New Regulations Effective from October - The revised Anti-Unfair Competition Law will take effect on October 15, addressing issues like "involution" competition and "free-riding" on brand names [1] - Starting October 1, civil aviation in China will fully transition to electronic invoices, eliminating paper travel itineraries for domestic flights [2] - The railway sector will also adopt electronic invoices from October 1, allowing passengers to request electronic invoices within 180 days after their journey [5] Group 2: Financial Infrastructure and Tax Regulations - The Financial Infrastructure Supervision Management Measures will be implemented on October 1, focusing on the regulation of financial infrastructure operations and risk management [6][7] - Internet platform companies will begin formally reporting tax-related information from October 1, promoting tax fairness between online and offline businesses [13] - New regulations for internet lending will be enforced, emphasizing the need for banks to manage costs and risks without compromising management standards for the sake of business scale [14][16] Group 3: Other Relevant Regulations - The Permanent Basic Farmland Protection Red Line Management Measures will come into effect on October 1, clarifying the responsibilities of natural resources and agricultural departments [10][12] - A new procedure for compulsory company deregistration will be implemented on October 10, detailing the process and conditions for such actions [17] - The Beijing Stock Exchange will switch to new stock codes starting October 9, with preparations for the transition already in place [18]

Group 1: New Regulations Implementation - The revised Anti-Unfair Competition Law will take effect on October 15, 2025, addressing issues like "involution" competition and "brand hijacking" [1] - Starting October 1, 2025, the civil aviation sector will fully transition to electronic invoices, eliminating paper travel itineraries for domestic flights [1][2] - The railway sector will also implement electronic invoices from October 1, 2025, allowing passengers to request electronic invoices within 180 days after their journey [2] Group 2: Financial Infrastructure and Tax Regulations - The Financial Infrastructure Supervision Management Measures will be enacted on October 1, 2025, focusing on the regulation of financial infrastructure operations and risk management [2][4] - Internet platform companies will begin formally reporting tax-related information on October 1, 2025, promoting tax fairness and curbing illegal investment practices [6] - New regulations for internet lending will be implemented, emphasizing strict adherence to existing management rules and cost considerations [9][10] Group 3: Company Registration and Stock Code Changes - The Implementation Measures for Mandatory Company Registration Cancellation will take effect on October 10, 2025, detailing the procedures for forced cancellations [10] - The Beijing Stock Exchange will switch to new stock codes starting October 9, 2025, for existing listed companies [11]

欢迎扫描下方二维码关注： 很多企业等到开出了发票才确认 收入，这是不对的，企业所得税 收入确认要看以下的情况。 IIIIII 基本原则 IIIIII 企业应纳税所得额的计算，以权责发生制为 原则,属于当期的收入和费用,不论款项是 否收付，均作为当期的收入和费用；不属于 当期的收入和费用,即使款项已经在当期收 付,均不作为当期的收入和费用。 不同来源的收入 >> 销售货物收入 销售货物同时满足下列条件的,应确认收入 的实现: 1.商品销售合同已经签订，企业已将 商品所有权相关的主要风险和报酬转 移给购货方; 2.企业对已售出的商品既没有保留通 常与所有权相联系的继续管理权，也 没有实施有效控制; 3.收入的金额能够可靠地计量； 4.已发生或将发生的销售方的成本能 够可靠地核算。 符合上款收入确认条件,采取下列商品销售 方式的，应按以下规定确认收入实现: 商品销售方式 收入确认时间 合同约定的收款日期 分期收款方式 发出商品时 预收款方式 办妥托收手续时 托收承付方式 购买方接受商品以及安装和检验 完毕时；如安装程序比较简单, 需要安装和检验 在发出商品时 支付手续费方式委托代销 收到代销清单时 分得产品的日期 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于发布<纳税缴费信用管理办法>的公告》（国家税务总局公告2025年第12号），《纳税缴费信用管理 办法》自2025年7月1日起施行。大家最关心的就是纳税缴费信用如何修复了，我们一起来学习一下，信用修复相较之前有什么变 化吧！ 变化 1 加大了轻微失信行为修复力度 附件6第1-21项新增了一档信用修复标准，即失信行为发生后3日内纠正的，可按100%修复原扣分分值。同时，适当提高了原有修复 标准的加分比例，由原来的挽回80%、40%、20%的扣分损失调整为挽回80%、60%、40%的扣分损失。 举 例 | | | | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 序 | 修复情形 | 指标 | 和分 | 3日内 | 3 日后30日内 | 30 日后 | 90日后 | | 목 | | 代码 | 分值 | | | 90日内 | | | | | | | 與正 | 织正 | | 织正 | | | | | | | | 纠正 | | | 1 | 米按规定期限办理和费用投 | 010101 ...

Core Viewpoint - The Ministry of Finance and other nine departments have jointly issued a notice to promote the application of electronic voucher accounting data standards nationwide, aiming to address the challenges of transitioning from paper to digital vouchers and to streamline the processing of electronic vouchers [1][2]. Group 1: Implementation and Benefits - The pilot program for electronic voucher accounting data standards has demonstrated its scientific, normative, and effective nature, achieving social, environmental, and economic benefits [2]. - The standards provide a unified technical specification and structured data standards for the processing of electronic vouchers, facilitating seamless handling of various processes such as receipt, reimbursement, accounting, and archiving [2][3]. - The transition from paper vouchers to electronic vouchers is expected to significantly reduce the workload of financial personnel, lower management costs, and enhance work efficiency [3]. Group 2: Guidelines and Principles - The notice emphasizes a "localized and classified approach" to the application of electronic voucher accounting data standards, taking into account the differences in unit nature, scale, and accounting information technology levels [3]. - Units are encouraged to assess their own accounting information technology levels and business situations to determine the scope of electronic vouchers to be applied, referencing the experiences from the pilot programs [3]. Group 3: Future Recommendations - The application of electronic voucher accounting data is seen as a means to build a fiscal big data cluster, supporting refined budget management and enhancing financial supervision across various levels [4]. - Recommendations include improving the standard system and related mechanisms to ensure the successful implementation of the promotion work, as well as strengthening infrastructure to encourage more units to participate actively [4].

Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].

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].

Core Viewpoint - The article discusses the tax treatment of change fees associated with electronic tickets for transportation services, clarifying that these fees can be deducted as input tax according to relevant regulations [5]. Group 1: Tax Regulations - Change fees listed on electronic tickets for air travel and railway tickets are considered part of the price and additional fees for the transportation services provided by taxpayers [5]. - According to the announcement by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform, these fees can be deducted as input tax [5].

Core Viewpoint - The article discusses the tax implications of ticket refunds and the eligibility for input tax deductions under current VAT regulations in China [3][5]. Group 1: Tax Regulations on Ticket Refunds - According to current policies, the refund fees charged by airline agents fall under the modern service industry and are subject to a 6% VAT rate [3]. - Companies can deduct the VAT amount specified on the special invoice for input tax when paying for ticket refunds related to business [3]. - Long-distance passenger transport tickets without passenger identity information cannot be used for input tax deductions [4][5]. Group 2: Documentation Requirements - To deduct input tax, general taxpayers must obtain a special VAT invoice or an electronic ordinary VAT invoice, along with a ticket that includes passenger identity information [5]. - Tickets that do not specify passenger identity, such as handwritten tickets, are not valid for tax deduction purposes [5].