In 2013, Jingdong Mall issued the country's first value-added tax electronic ordinary invoice.
In 2015, the State Administration of Taxation developed an upgraded version of the electronic invoicing system for the value-added tax invoice system, and at the same time, it studied and formulated a plan for linking up with the electronic invoicing system implemented in various regions.
has decided to start the trial operation of the upgraded electronic invoice of the value-added tax invoice system in Beijing, Shanghai, Zhejiang and Shenzhen from August 1, 2015.
After the successful pilot, the State Administration of Taxation issued Announcement No. 84 of 2015. Starting from January 1, 2016, the electronic value-added tax invoice system will be used nationwide to issue electronic ordinary value-added tax invoices.
So far, VAT electronic general invoices have officially become the four major players in the invoice industry. Like special VAT invoices, general VAT invoices, and unified motor vehicle sales invoices, they can all be issued in the VAT invoice system.
What is an electronic general VAT invoice?
Electronic general VAT invoices refer to electronic general VAT invoices issued and uploaded through the upgraded version of the VAT invoice system, and queried and downloaded through the electronic invoice service platform. It is different from traditional paper invoices and is based on the original encryption and anti-counterfeiting measures On the above, use the digital certificate to perform the electronic signature for the purchaser to download and use.
To put it plainly, the invoice is still an invoice, but it has changed from paper to electronic, nothing more.
Why do we vigorously promote electronic value-added tax invoices?
mainly starts from three aspects. The first is to reduce the operating costs of taxpayers.
For example, taxpayers engaged in the e-commerce industry use a particularly large amount of invoices, and each one needs to be printed, so operating costs must rise.
The second is to save social resources.
The third is to make it easier for consumers to save and use invoices. After all, electronic invoices are generally sent to mailboxes or mobile phones in the form of PDF, so that the possibility of losing invoices is minimized.
The invoice code of the electronic general VAT invoice is 12 digits.
Coding rules: the first digit is 0, the 2-5 digits represent provinces, autonomous regions, municipalities directly under the central government and the cities separately designated in the plan, the 6-7 digits represent the year, the 8-10 digits represent the batch, and the 11-12 digits On behalf of the ticket type (11 represents the value-added tax electronic general invoice) . The invoice number is 8 digits and is prepared annually and in batches.
Let's take an example, an electronic ordinary invoice. Invoice code: 044001600111, as a reminder, 4400 represents Guangdong Province.
So, as soon as we look at this ticket, we can know that it is the first batch of VAT electronic invoices coded by Guangdong Province in 2016.
Is the effect of electronic invoices the same as traditional paper invoices?
The effectiveness of the two is the same.
According to the "Announcement of the State Administration of Taxation on Issues Concerning the Implementation of VAT Electronic General Invoices Issued through the VAT Electronic Invoice System" (State Administration of Taxation Announcement No. 84 of 2015): If you need a paper invoice with the invoice, you can print the format of the electronic general VAT invoice (both black and white and color are acceptable). The legal effect, basic purpose, and basic use regulations are the same as the general VAT invoice supervised by the tax authority. "
This means that consumers can use electronic invoices for rights protection or reimbursement; invoice-receiving companies can use electronic invoices as formal accounting documents.
electronic invoices are applicable to all taxpayers who issue ordinary VAT invoices.As long as they meet the conditions, they can apply to the tax authorities for the use of electronic invoices and issue them through the upgraded version of the value-added tax invoice system.
Of course, in actual business, electronic invoices are still more suitable for e-commerce, telecommunications, express delivery, public utilities, shopping malls and supermarkets, as well as taxpayers who use general-purpose machines to print invoices, self-print title invoices and general value-added tax invoices. . After all, the original intention of implementing electronic invoices is to reduce taxpayer costs and save social resources.
However, with the transformation of social technology, electronic invoices are a new trend in the future development of invoice receipt, sales, storage, and use, which is beyond doubt.
How to apply for electronic invoice?
As a taxpayer, how should I apply for the use of VAT electronic invoices?
is roughly divided into three steps. The first step is to open the refrigerator, the second step is to put the elephant in, and the third step is to close the refrigerator door.
Just kidding everyone, this is not pretending to be an elephant, but it's actually similar in nature.
In the first step, the taxpayer submits an application. If you are self-issued, you need to bring the original and copy of the identity certificate of the handler, official seal, invoice stamp stamp, fill in the "Taxpayer's Invoice Type Verification Form" (in duplicate), and then do it The Tax Service Department makes an application.
If the threshold is not reached, or a natural person conducts on behalf of the opening, you can directly apply for the opening on the third-party agency opening platform of each province. Of course, some provinces have developed apps, and some provinces are required to apply on the website. But the prerequisite is to upload relevant identification information.
The threshold here is not reached, for example, for example, taxpayers who have not approved the ticket type, or taxpayers who have not reached monthly sales of 100,000 and quarterly sales of 300,000 can apply for the payment on behalf of the taxpayer.
The second step is to accept.
Who will accept? Tax service halls of local tax bureaus.
Accept the taxpayer’s "Taxpayer Receiving Invoice Type Verification Form" for review and confirmation, and then verify the invoice type, and initiate the issuance procedures for the tax control disk (or golden tax disk).
The last step is to issue.
Taxpayers can build their own electronic invoicing service platform, or a third party can build and provide a service platform to connect to the VAT electronic invoice system.
Because the value-added tax electronic invoice is in the form of coded. Taxpayers with a large invoicing workload can build a server version platform, and taxpayers with a small invoicing workload can build a stand-alone platform, or directly find a third-party company to use their service platform, but no matter which form it is, Need to circulate electronic information.
Look at the picture above, it clearly shows the circulation of electronic invoices.
For example, a taxpayer prepares to issue an electronic invoice and uses the upgraded VAT invoicing system in his computer to issue the invoice at home.
After the issuance is completed, the invoicing system will report the invoice information that needs to be issued to the tax authority as normal, and transmit it to the docking electronic invoicing service platform. The platform will then stamp the invoice information with the electronic signature of the invoicing party and send it back to the invoicing party.
The invoice issuer sends the invoice information (usually a PDF document) to the invoice recipient via mobile phone text messages or email.
After receiving the invoice, the recipient can log in to the service platform to query, download, and print the electronically signed invoice information, and determine the authenticity.
That is to say, every electronic invoice is coded by the invoicing system of the tax authority, otherwise the electronic invoice cannot be issued.
Can the wrong opening be invalidated or red punched?
Once an electronic general VAT invoice is issued, it cannot be invalidated at present.
Although the VAT electronic ordinary invoice cannot be invalidated after is issued,However, if there is an error in invoicing, a sales return or a sales discount, a red-letter electronic general VAT invoice can be issued, and there is no need to return the electronic general VAT invoice.
Moreover, you do not need to fill in the "Information Form" for electronic ordinary invoice redemption, just issue a red-letter invoice in the value-added tax invoicing system.
In the past, companies attached great importance to the issue of special invoice stamps, and there was nothing to do if they did not. Once the cover is wrong or not covered, the value-added tax will not be deducted, and the corporate income tax will not be deducted. If you are out of luck, you have to pay an invoice fine of less than 10,000.
But electronic invoices do not need to worry about this at all. After the electronic invoice is issued, there will be tax control signatures and electronic signatures directly, and there is no need to stamp an invoice special stamp.
How to check the value-added tax electronic invoice?
As the saying goes, be careful to sail for ten thousand years.
After obtaining the general electronic VAT invoice, it is recommended to log in to the third-party electronic invoice service platform or the National VAT Invoice Inspection Platform of the State Administration of Taxation (https://inv-veri.chinatax.gov.cn) to check the consistency of the invoice.
At present, there are two situations in which electronic value-added tax invoices can directly deduct input tax within the scope of value-added tax deduction. One is road tolls and the other is purchase of domestic passenger transportation.
For road tolls, starting from January 1, 2018, paper invoices will no longer be issued, only electronic invoices can be issued.
When purchasing domestic passenger transportation, you should pay attention to the name of the invoice service. If it is not a passenger transportation service, the input tax cannot be deducted.
For example, the handling fee for air tickets booked by a travel agency is a business assistance. In this case, the electronic invoice obtained is not deductible for input tax.
How to avoid double reimbursement?
The electronic value-added tax invoice is reproducible,Therefore, the problem of corresponding repeated reimbursement also arises.
It is recommended that companies take some auxiliary measures to avoid such behaviors.
For example, because the invoice number is unique, companies can add the electronic invoice number field to the reimbursement system for re-checking at any time;
For example, builds an Excel table into a ledger form, and sets all electronic invoice numbers , Code or machine number are uniformly entered, and you can directly search when you need to inquire;
For example, adopts a one-size-fits-all rule. Any reimbursement involving electronic invoices is not allowed to be reimbursed by paper invoices, and only the PDF electronic Invoice document.
Finally, you can also use the applet, search for "invoice check" , you can find many, choose the one that suits you for long-term use.
Click "+Follow" in the upper right corner to get useful and good articles every day!
"Tax Management" provides the latest and most professional individual tax information and planning and comprehensive management services.
.
