What exactly are the benefits of promoting railway electronic passenger tickets? This article tells you!

To implement the requirements of the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council regarding "orderly advancing the electronification of invoices in railway, civil aviation, and other fields," the State Taxation Administration, the Ministry of Finance, and China Railway jointly issued an announcement that, starting from November 1, 2024, fully digitalized e-invoices—electronic invoices (railway electronic passenger tickets)—will be promoted and used in China's railway passenger transport sector, reducing invoice usage costs, improving invoice management and usage efficiency, and meeting the needs of passengers to conveniently obtain electronic invoices (railway electronic passenger tickets).

In short—electronic invoices (railway electronic passenger tickets) will be implemented starting November 1, 2024, bringing multiple benefits.

So what benefits exactly does it bring? Keep reading~

I. Multiple benefits

The issuance, delivery and use of electronic invoices (railway electronic tickets) will bring multiple benefits—

For passengers：

The biggest change is that there is no longer any need to print at train stations, ticket agencies, or self-service machines“Railway ticket（Paper reimbursement voucher）”, making passenger travel more convenient.

For units：

Finance staff can, based on electronic invoices（Railway electronic ticket）Carry Out Paperless Reimbursement, Booking, Archiving, Storage and Other Business, Promoting the Digital Transformation of Related Business and“Handle online”. Electronic invoice（Railway electronic ticket）As a VAT deduction voucher, units can log in to the electronic invoice service platform to query electronic invoices（Railway electronic ticket）The corresponding VAT amount can be selected and deducted according to regulations, eliminating the calculation procedure of converting from the total price and reducing workload.

For railway transport enterprises：

With railway tickets（Paper reimbursement voucher）'s usage will be greatly reduced, and the costs of printing tickets and maintaining terminal self-service machines for railway transport enterprises will also be greatly reduced.

II. Scope of application

Issuing entity

Transport enterprises affiliated with China Railway Group, non-controlling joint ventures, and local railway enterprises（Collectively referred to as railway transport enterprises）。

Issuance scope

When railway transport enterprises handle domestic passenger transport ticketing, refunds, and changes through the railway ticket sales and reservation system, they may issue e-invoices（Railway electronic ticket）。

III. Basic Content

Stipulates electronic invoices（Railway electronic ticket）Belongs to fully digitalized e-invoices,Basic content includes：Invoice number, invoicing date, purchaser information, passenger ID information, itinerary information, fare, QR code, etc.

IV. Paper and electronic invoices coexist during the transition period

Set the transition period to end on September 30, 2025, during the transition period“Paper-electronic parallel operation”。Ride date before September 30, 2025, and passengers can still use railway tickets（Paper reimbursement voucher）For reimbursement booking, the purchaser may still calculate and deduct input VAT according to regulations.

V. Convenience services from tax authorities

1.Tax authorities, through the tax digital account of the e-invoice service platform（hereinafter referred to as the tax digital account）Convert electronic invoices（Railway electronic ticket）Synchronously transmit to the purchaser.

2.The purchaser may conduct electronic invoice through the tax digital account（Railway electronic ticket）'s query, verification, download, printing, and use confirmation, etc., can also be done throughNational VAT Invoice Verification Platform（https://inv-veri.chinatax.gov.cn）Verification.

3.Passengers can obtain it throughIndividual Income Tax APPIndividual invoice folder for electronic invoices（Railway electronic ticket）Carry out query, download, etc.

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