[Knowledge Growth] Analysis of the Similarities and Differences Between Railway Electronic Tickets and Air Electronic Ticket Itineraries

Both are fully digitalized e-invoices. What are the similarities and differences between railway electronic tickets and air transport electronic ticket itineraries?

Similarities

1. Issuance deadline:

within 180 days

2. Meaning of the invoice number:

Invoice numbers all consist of 20 digits, where: digits 1-2 represent the last two digits of the calendar year, digits 3-4 represent the administrative division code, digit 5 represents the issuance channel code of the electronic itinerary, and digits 6-20 represent the business sequential code.

3. How to determine the input tax amount:

4. How to declare and deduct:

If the purchaser is a VAT general taxpayer, it may confirm the use of compliant railway electronic tickets or air transport electronic ticket itineraries through the tax digital account, and handle VAT input tax deduction according to regulations. The input tax amount of railway electronic tickets or air transport electronic ticket itineraries declared for deduction by VAT general taxpayers shall, at the time of tax filing, be filled in the relevant columns of "VAT Special Invoices Verified as Consistent" in the "VAT and Surcharge Tax Return Attached Information (II)" (Current Period Input Tax Details).

5. How to reimburse and post:

6. Verification method:

The purchaser may inquire, verify, download, print, and confirm the use through the tax digital account, or throughNational VAT Invoice Verification PlatformandKailing Technology·LingshuitongVerification.

7. Query and download:

Passengers can query and download the railway electronic ticket or air transport electronic ticket itinerary through the personal invoice folder in the Individual Income Tax App.

8. Red-letter reversal method:

Differences

Source: Shanghai Tax

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