China National Railways
China National Railways (abbr. CNR; 中華民國公有鐵路公司) is a state-owned enterprise that operates railway services under the central government of China, subject to its constitutional mandate to regulate railways spanning two or more provinces.
Fare
CNR's fare structure is based on mileage, class of travel, and added fees for express service. There are certain concessions made for return tickets and preferred travellers, such as children, students, elderly, handicapped, war veterans, certified indigents, etc.
In principle, second class is double third class, and first class is double second or quadruple third class. Concessions are only valid against third class fares, e.g., while a holder of a war veteran concession can obtain 50% off third class fare, the same holder must still pay full fare if travelling first class.
Express trains are subject to a further 20% price increase.
Third class tickets are considered necessities and are exempt goods for China's VAT. First and second class tickets are subject to the full rate of 20% VAT, while first class tickets are further subject to the Excise at 50% excess value compared to the most economical alternative. Thus, after-tax rates as a multiple of third class (1) are second class 2.4 and first class 6.7. However, express service is not exempt under VAT, so the express service fee is subject to VAT and comes up to 24% after tax.
There is a stamp duty per ticket issued.
Services
Long-distance services are divided into the following categories.
- Peace Limited (和平): first- and second-class sleeper rakes, with dining car and parlour car.
- Sightseer Limited (觀光): second-class sleeper rakes, with dining car.
- Reconstruction Limited (復興): third-class sleeper rakes.
- Equality Express (平等): third-class chair rakes with reserved seating.
- Liberty Express (自由): third-class chair rakes with unreserved seating.