民航客运将全面推广使用电子行程单

Civil aviation passenger transport will fully promote the use of electronic itineraries

近日，国家税务总局、财政部、民航局联合发布公告，自2024年12月1日起，在我国民航旅客运输服务领域推广使用全面数字化的电子发票——航空运输电子客票行程单（以下简称“电子行程单”）。这一革新举措意味着旅客将告别纸质客票行程单，迎来更加便捷高效的出行与报销体验。

Recently, State Taxation Administration of the People's Republic of China, Ministry of Finance, and Civil Aviation Administration of China(CAAC) jointly issued an announcement that from December 1, 2024, fully digital electronic invoices-itinerary of e-ticket for air transportation(hereinafter referred to as "electronic itinerary") will be implemented in the field of civil aviation passenger transportation services in China. This innovative measure means that passengers will bid farewell to paper itineraries and usher in a more convenient and efficient experience for travel and expense.

公告对电子行程单的基本内容、发票属性、开具要求以及获取、交付、入账、抵扣、查验等事项作出了说明。根据公告，旅客在所购机票所有行程结束后180天内，可通过航空运输企业或代理企业的官网、移动客户端、服务电话等渠道取得电子行程单。单位既可以通过电子发票服务平台税务数字账户进行电子行程单的查询、查验、下载、打印和用途确认等，也可以通过全国增值税发票查验平台查验。

From the announcement, a series of electronic itinerary information are explained including basic contents, invoice attributes, issuance requirements, acquisition, delivery, accounting, deduction, inspection. According to the announcement, passengers can obtain electronic itineraries through official website, mobile client, service telephone and other channels of air transport enterprises or agents within 180 days after the end of all itineraries of purchased tickets. The units can inquire, check, download, print and confirm the use of the electronic itinerary through the tax digital account of the electronic invoice service platform, or the national VAT invoice inspection platform.

近年来，民航局党组对电子行程单改革高度重视，以全面提升民航旅客满意度和获得感为目标，全力推进改革相关工作。前期，民航局与国家税务总局、财政部密切配合，完成民航开具系统改造及与税务系统对接，经过试点验证，系统运行平稳有序，已具备全国推行的条件。

In recent years, the Party Group of CAAC has attached great importance to the reform of electronic itineraries, and made every effort to promote reform-related work with the goal of comprehensively improving the satisfaction and sense of gain of civil aviation passengers. In the early stage, CAAC worked closely with State Taxation Administration of the People's Republic of China and the Ministry of Finance to complete the transformation of the civil aviation issuance system and the integration with the tax system. After pilot verification, the system runs smoothly and orderly, and it has met the conditions for nationwide implementation.

电子行程单的全面推行将带来多重利好，民航旅客出行及财务报销将更加高效、便捷。对于旅客而言，通过电子行程单自动化、常态化开具及交付服务，能够更加方便地获取发票，免去柜台打印和邮寄环节，简化了业务流程，同时，在报销时无需提供纸质凭证，避免了发票遗失风险。对于单位而言，财务人员可以通过电子行程单开展无纸化报销、入账、归档、存储等工作，实现相关业务“网上办”，助力财务数字化转型。单位可通过登陆电子发票服务平台税务数字账户，查询电子行程单对应的增值税税额并按规定勾选抵扣，极大减轻财务人员工作量，提高线上办理税款抵扣业务的规范性、准确性。未来随着电子行程单的全面推广使用，纸质行程单的印制、发放、存储、回收等成本也将大幅降低，实现了资源的节约与高效利用。

The full implementation of electronic itinerary will bring multiple benefits, for example the travel and financial reimbursement of civil aviation passengers will be more efficient and convenient. For passengers, through the automated and normalized issuance and delivery service of electronic itinerary, invoices can be obtained more conveniently, eliminating the need for counter printing and mailing, and simplifying the business process. At the same time, there is no need to provide paper vouchers during reimbursement, thus avoiding the risk of invoice loss. For units, financial personnel can carry out paperless reimbursement, accounting, filing, storage and other work through electronic itinerary, realizing "online handling" of related businesses and help the digital transformation of finance. By accessing the tax digital account on the electronic invoice service platform, units can query the value-added tax (VAT) amounts corresponding to electronic itinerary and select deductions according to regulations, significantly reducing the workload of financial staff and enhancing the standardization and accuracy of online tax deduction processes. In the future, with the widespread adoption of electronic itineraries, the costs associated with printing, distributing, storing, and recycling paper itineraries will be substantially reduced, leading to resource conservation and efficient utilization.

为方便旅客和单位使用，电子行程单设置了过渡期，从2024年12月1日至2025年9月30日，为纸电并行期。乘机日期在2025年9月30日前的，旅客和单位仍可使用原纸质行程单报销入账并按规定计算抵扣增值税进项税额。需要注意的是，纸质行程单、电子行程单、其他发票三者之间不可重复开具。

For the convenience of passengers and units, the electronic itinerary has set a transition period also called paper-electricity parallel period from December 1, 2024 to September 30, 2025. If the flight date is before September 30, 2025, passengers and units can still use the original paper itinerary for reimbursement and accounting purposes, as well as for calculating and deducting input VAT in accordance with regulations. It should be noted that there should be no duplication in issuing paper itineraries, electronic itineraries, or other types of invoices

民航相关单位将竭力为旅客提供更加安全、便捷、高效、智能的服务，加快新技术在民航领域的创新应用，持续提升服务工作的数字化、智慧化水平。欢迎广大旅客朋友提出宝贵意见建议，民航将持续改进完善。

Relevant civil aviation units will strive to provide passengers with safer, more convenient, more efficient and intelligent services, accelerate the innovative application of new technologies in the field of civil aviation, and continue to improve the digitalization and intelligence level of service work. Passengers and friends are welcome to put forward valuable opinions and suggestions, and civil aviation will continue to improve.