各省、自治区、直辖市和计划单列市国家税务局、地方税务局,铁道部各铁路局、青藏铁路公司,集装箱、特货、行包公司:为规范铁路运输发票的使用和管理,强化税源监控,根据《中华人民共和国发票管理办法》及其实施细则和其他有关税收法律、法规的规定,国家税务总局、铁道部决定,在铁道部所属铁路客运餐车上统一使用由税务机关监制的铁路客运餐车定额发票(以下简称铁路餐车发票),现就有关问题明确如下:一、铁路餐车发票是指铁道部所属铁路运输企业在客运列车上提供餐饮服务收取款项时开具的收付款凭证。二、铁路餐车发票为单张两联式,即存根联和发票联平行设置,左侧为存根联,右侧为发票联。定额发票 The State Administration of Taxation, the local taxation bureaus, the railway bureaus of the Ministry of Railways, the Qinghai-Tibet Railway Corporation, containers, special cargoes and baggage and luggage companies of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to regulate the use and management of railway transportation invoices, In accordance with the “People’s Republic of China Invoice Management Measures” and its implementing rules and other relevant tax laws and regulations, the State Administration of Taxation and the Ministry of Railways decided to uniformly use the quotas of railway passenger cars supervised by the tax authorities on the passenger railings of railways belonging to the Ministry of Railways Invoice (hereinafter referred to as the railway car invoice), the relevant issues are now clear as follows: First, the railway car meal invoice refers to the Ministry of Railways belongs to the railway transport enterprises in the passenger train to provide food and beverage service receipts issued by the issuance of proof of payment. Second, the railway car meal invoice for the leaflet two couplets, namely stub and invoice parallel line set, the left for the stub, the right for the invoice. Fixed invoice