There is an invoice for food and drink on the train. Please remember to ask for an invoice if you need reimbursement.

according to the "measures for the administration of invoices of the people's Republic of China" and its detailed rules for implementation and other relevant tax laws and regulations, State Taxation Administration of The People's Republic of China and the Ministry of Railways have decided to uniformly use the railway passenger dining car quota invoice supervised by the tax authorities on March 1, 2116.

Notice of State Taxation Administration of The People's Republic of China Ministry of Railways on Regulating the Use and Management of Railway Passenger Dining Car Invoices (Guo Shui Fa [2115] No.198)

State taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, railway bureaus of the Ministry of Railways, Qinghai-Tibet Railway Company, container, special goods and luggage companies:

In order to standardize the use and management of railway transport invoice, strengthen the monitoring of tax sources, According to the Measures of the People's Republic of China for the Administration of Invoices, its detailed rules for implementation and other relevant tax laws and regulations, State Taxation Administration of The People's Republic of China and the Ministry of Railways have decided to uniformly use the railway passenger dining car quota invoice (hereinafter referred to as the railway dining car invoice) supervised by the tax authorities on the railway passenger dining car belonging to the Ministry of Railways. The relevant issues are hereby clarified as follows:

1. The railway dining car invoice refers to the receipt and payment voucher issued by the railway transport enterprises affiliated to the Ministry of Railways when they provide catering services on passenger trains.

2. The invoice of the railway dining car is in the form of single sheet and two copies, that is, the stub copy and the invoice copy are set in parallel, with the stub copy on the left and the invoice copy on the right. The denominations of quota invoice are one yuan, two yuan, five yuan, ten yuan, five yuan and one hundred yuan (the invoice form is attached).

3. In order to ensure the use and identification of railway dining car invoices nationwide, the railway dining car invoices are printed on 65g dry carbon paper, with the back of the ticket painted light green and the words "Special for Railway" printed, with the specification of 151×71MM. The invoices for railway dining cars shall be uniformly printed by the local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government. All railway bureaus (including Qinghai-Tibet Railway Company, the same below) collect and purchase from the local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government where they pay taxes, which can be used across provinces on passenger trains of their railway bureaus.

iv. The railway dining car invoice was put into use on March 1, 2116, and the original tax invoice received by all railway transport enterprises and their subordinate units can be extended to June 31, 2116. The unused old invoices should be cleaned up, registered and recorded, and the cancellation procedures should be handled with the local tax authorities before July 31, 2116.

5. All ticket-using units in the railway department should be equipped with full-time personnel to be responsible for the receipt, purchase, issuance, storage and cancellation of invoices according to regulations, and must submit a report on receipt, use and storage of invoices to the local provincial tax authorities within 15 days after the end of each quarter and year.

VI. Invoices of railway dining cars shall not be used beyond the scope, and they shall be bought and sold. Tax authorities at all levels shall deal with acts that violate the laws and regulations on invoice management in strict accordance with the Law of the People's Republic of China on Tax Collection and Management and the Measures of the People's Republic of China on Invoice Management and its detailed rules for implementation.

VII. Local tax bureaus, railway bureaus, containers, special goods and luggage companies of all provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the provisions of this circular, strengthen cooperation and cooperate closely, formulate specific management measures for the use of railway dining car invoices and invoices for other businesses other than the main business of railway transportation in light of local actual conditions, and make extensive publicity through various media to inform the society and accept the supervision of consumers.

when the use of invoices by the railway department involves the overlapping of business under the jurisdiction of more than two provinces and cities, the railway department should negotiate with the relevant provincial tax authorities to solve it.

attachment: quota invoice ticket sample of railway passenger dining car

reference: notice of State Taxation Administration of The People's Republic of China-State Taxation Administration of The People's Republic of China Ministry of Railways on regulating the use and management of invoices for railway passenger dining cars.