According to news from official website, State Taxation Administration of The People’s Republic of China, State Taxation Administration of The People’s Republic of China, the Ministry of Finance and China State Railway Group Co.,Ltd. jointly issued an announcement today (18th).From November 1 this year,Popularization and use of comprehensive digital electronic invoices in the field of railway passenger transport in China-electronic invoices (railway electronic tickets).
Popularizing the use of comprehensive digital electronic invoices will reduce the cost of invoice use, improve the efficiency of invoice management and use, and meet the needs of passengers to obtain electronic invoices (railway electronic tickets) conveniently.
For passengers,The biggest change of electronic invoice (railway electronic ticket) is that it is no longer necessary to print "railway ticket (paper reimbursement voucher)" at railway stations, ticket sales outlets and self-service machines.Make it easier for passengers to travel. For units, financial personnel can carry out paperless reimbursement, accounting, filing and storage based on electronic invoices (railway electronic tickets), and promote the digital transformation and "online operation" of related businesses.
According to the announcement,Passengers can obtain the electronic invoice (railway e-ticket) through Railway 12306 (website and mobile client) and inquire, download and print it after the trip ends or after paying the refund or change fee.Units can query, check, download, print and confirm the use of electronic invoices (railway electronic tickets) through tax digital accounts, and can also check through the national VAT invoice inspection platform. If the unit is a general taxpayer of value-added tax, the electronic invoice (railway electronic ticket) shall be used as the tax deduction certificate of value-added tax, and the input tax amount shall be determined according to the existing regulations.
It is worth noting that for the convenience of passengers and units,Railway passenger transport has set up a transition period in the implementation and use of comprehensive digital electronic invoices, which ends on September 30, 2025.During the transition period, "paper and electricity are in parallel", passengers can still use railway tickets (paper reimbursement vouchers) for reimbursement, and units can also record them with railway tickets (paper reimbursement vouchers) and calculate the VAT input tax deduction according to regulations.
Li Xuhong, vice president and professor of Beijing National Accounting Institute, said that compared with the original invoice issuing method, the fully digital electronic invoice has the characteristics of "one-stop" invoice service, which will greatly facilitate passengers and units. Units are used for docking accounting and financial management informationization, reducing the cumbersome links of paper invoice management and improving the overall management efficiency.