How do railway transport enterprises issue red-letter electronic invoices (railway electronic tickets)？ Poke the text to understand →

Recently, 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, making it clear that from November 1, 2024, all-round digital electronic invoices-electronic railway tickets-will be promoted and used in China’s railway passenger transport field. Then, if the passenger needs to change the electronic invoice (railway electronic ticket) after obtaining the electronic invoice (railway electronic ticket) because of the buyer’s wrong information, how can the railway transportation enterprise issue the red-ink electronic invoice (railway electronic ticket)? Let’s watch together ↓

If the buyer fails to confirm the use and entry, the railway transport enterprise shall fill out the Confirmation Sheet of Red-ink Invoice Information (hereinafter referred to as the Confirmation Sheet, see Annex 2) and issue a red-ink electronic invoice (railway electronic ticket).

If the buyer has confirmed the use or entered the account, the railway transport enterprise will fill out the Confirmation Sheet, and after the buyer confirms it, the red-ink electronic invoice (railway electronic ticket) will be issued according to the Confirmation Sheet. If the buyer has used the electronic invoice (railway electronic ticket) for VAT declaration and deduction, it shall temporarily transfer the VAT amount listed in the Confirmation Sheet from the current input tax amount, and after obtaining the red-ink electronic invoice (railway electronic ticket) issued by the railway transportation enterprise, it shall be used as the original voucher together with the Confirmation Sheet.