Value-added tax electronic ordinary invoice
In order to meet the needs of taxpayers to issue value-added tax electronic ordinary invoices, the State Administration of Taxation issued the "Regarding the implementation of electronic ordinary invoices" in November 2015. Announcement on Issues Concerning Value Tax Electronic Ordinary Invoices Issued by the System (Announcement No. 84 of 2015 of the State Administration of Taxation). The implementation of value-added tax electronic ordinary invoices issued through the value-added tax electronic invoice system plays an important role in reducing taxpayers' operating costs, saving social resources, facilitating consumers to save and using invoices, and creating a healthy and fair tax environment. The main content of the announcement is as follows:
1. If the issuing party and the recipient of the electronic general value-added tax invoice need paper invoices, they can print the format file of the general value-added tax electronic general invoice by themselves. Its legal effect, basic purpose, and basic The usage regulations are the same as the general VAT filings supervised by tax authorities.
2. The invoice code of the value-added tax electronic ordinary invoice is 12 digits, and the coding rule: the first digit is 0, the second to fifth digits represent provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the sixth digit represents the year. 8-10 digits represent batches, 11-12 digits represent ticket types (11 represents VAT electronic ordinary invoices. The invoice number is 8 digits and is prepared annually and in batches.
(1) Information synchronization Taxpayers who choose to use VAT electronic invoices are consistent with the existing taxpayer registration and ticket type verification processes. The existing VAT electronic invoice pilot taxpayers keep the taxpayer registration, ticket type verification and other business processes unchanged. The back-end tax collection and management system synchronizes the ticket type verification information to the value-added tax electronic invoice system.
(2) Invoice coding. The number of the electronic invoice is synchronized by the back-end tax collection system to the value-added tax electronic invoice system through an interface. The value-added tax electronic invoice system is finally given to taxpayers.
(3) Electronic invoice data generation. Enterprises with a large amount of invoices such as e-commerce can choose the server royalty-controlled invoicing system to meet the large number of centralized invoicing needs of enterprises.Companies with small ticket volume can use the stand-alone royalty-controlled invoicing system to complete electronic invoice issuance and electronic data generation.
(4) E-invoice format file generation. It can be directly generated on the enterprise side or can be completed by a third-party electronic invoice service platform. Taxpayers who use a third-party electronic invoice service platform must pass the electronic invoice data to the third-party electronic invoice service platform.
(5) The detailed data of the electronic invoice is sent to the tax authority. The detailed data of the electronic invoice is transmitted to the tax authorities in real time through the value-added tax electronic invoice system and entered into the electronic invoice database. In order to promote the cost reduction and efficiency increase of the logistics industry, and to further improve the service level of toll roads, the Ministry of Transport and the State Administration of Taxation issued on December 25, 2017 the "Announcement on the Issuance of Electronic General Invoices for Toll Road Toll Increase Tax" 》, a separate electronic general invoice for toll road tolls for value-added tax was printed.
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