Article 28 The regional civil aviation administration and its dispatched offices shall inspect the purchase, issuance, issuance, storage and cancellation of travel itineraries of public air transport enterprises and air transport sales agents in the region, and have the right to ask the relevant parties about travel itineraries.
The regional civil aviation administration and its dispatched offices may require the relevant competent tax authorities in their respective jurisdictions to participate in the inspection when investigating travel itinerary cases. When tax authorities conduct tax inspection on taxpayers, they can check the issuance and acquisition of travel itinerary. When receiving reports from consumers, the tax authorities may directly accept cases involving taxpayers forging or falsely issuing tourist travel itinerary.
Twenty-ninth tax authorities may take measures such as recording, video recording, photographing and copying the information and materials related to the case in accordance with the Measures for the Administration of Invoices when investigating cases of travel itinerary.
Article 30 Public air transport enterprises and air transport sales agents using travel itinerary must accept the inspection of the Regional Civil Aviation Administration and its dispatched offices and relevant competent tax authorities, truthfully report the situation and provide relevant information, and shall not refuse or conceal it.
Article 31 A travel itinerary that does not meet the requirements shall not be used as the original voucher for bookkeeping, and any unit or individual has the right to refuse it and report it to the local civil aviation administration and its dispatched offices or the relevant competent tax authorities within the jurisdiction where the billing unit is located.