According to the "Measures for the Administration of Invoices in People's Republic of China (PRC)" and its detailed rules for implementation and other relevant tax laws and regulations, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the Ministry of Railways decided to use quota invoice (1), a railway passenger dining car supervised by the tax authorities, in the railway passenger dining car owned by the Ministry of Railways from March, 2006.
Notice of State Taxation Administration of The People's Republic of China Ministry of Railways on Standardizing the Use and Management of Invoice for Railway Passenger Dining Cars (Guo Shui Fa [2005]198)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, 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 and strengthen the monitoring of tax sources, State Taxation Administration of The People's Republic of China and the Ministry of Railways decided to use the railway passenger dining car quota invoice (hereinafter referred to as the railway dining car invoice) under the supervision of the tax authorities in accordance with the Measures for the Administration of People's Republic of China (PRC) Invoices and its detailed rules for implementation and other relevant tax laws and regulations. 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 enterprise affiliated to the Ministry of Railways when providing catering services on passenger trains.
Two, the railway dining car invoice is a single couplet and two couplet, that is, the stub couplet and invoice couplet are set in parallel, the stub couplet is on the left and the invoice couplet is 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 is attached).
Third, in order to ensure the use and identification of railway dining car invoices nationwide, the railway dining car invoices are printed on 65g dry copy paper, the back of the tickets is painted light green and printed with the words "Special for Railway", and the specification is 150×70MM. 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. The railway bureaus (including Qinghai-Tibet Railway Company, the same below) purchase from the local tax bureaus of the provinces, autonomous regions and municipalities directly under the Central Government, which can be used across provinces on passenger trains of their railway bureaus.
Four, the railway dining car invoice from March 2006 1 day, the original tax invoice received by the railway transport enterprises and their subordinate units can be extended to June 30, 2006. Unused old invoices should be cleaned up, registered and recorded, and the cancellation procedures should be handled with the local tax authorities before July 3, 2006.
Five, the ticketing unit of the railway department should be equipped with full-time personnel in charge of the purchase, issuance, storage and cancellation of invoices in accordance with the regulations, and must submit a report on the receipt, use and storage of invoices to the local provincial tax authorities within 05 days after the end of the quarter and year.
Six, railway dining car invoices shall not be used beyond the scope, profiteering, in violation of the provisions of the invoice management behavior, tax authorities at all levels should be strictly in accordance with the "People's Republic of China (PRC) tax collection and management law" and "People's Republic of China (PRC) invoice management approach" and its detailed rules for implementation.
Seven, provinces, autonomous regions, municipalities directly under the central government, local tax bureaus, railway bureaus, containers, special goods, luggage and parcel companies can strengthen cooperation and close cooperation according to the provisions of this notice, combined with local conditions, formulate specific management measures for the use of railway dining car invoices and invoices for other businesses other than railway transportation, and use various media to widely publicize and inform the society and accept consumer supervision.
When the use of invoices by railway departments involves overlapping business under the jurisdiction of two or more provinces and cities, the railway departments shall negotiate with the relevant provincial tax authorities to solve the problem.
Attachment: quota invoice ticket sample of railway passenger dining car
References:
Notice of the Ministry of Railways of State Taxation Administration of The People's Republic of China, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Standardizing the Use and Management of Invoice for Railway Passenger Dining Cars