Everyone's reaction is easy to understand. After all, it has only been 9 months since the first all-electric invoice was issued in December last year. Therefore, the all-electric invoice is undoubtedly a new thing at present, but There is no doubt that in the next five years, you

In recent months, the pilot of all-electric invoices has quietly been launched on a large scale.

While many friends have come into contact with all-electric invoices one after another, some people have doubts when they first came into contact with such a "strange" thing: Did you receive a "fake" invoice?

Everyone's reaction is easy to understand.

After all, it has only been 9 months since the first all-electric invoice was issued in December last year. Therefore, the all-electric invoice is undoubtedly a new thing at present. ,

But there is no doubt that in the next five years, you will hear this word more and more frequently: All-electric invoice .

It will be the core of the future fiscal and taxation world.

Nowadays, when you first encounter a full-electric invoice, you will naturally have various problems:

For example, why does the full-electric invoice have no seal?

What is the difference between full-electric invoices and electronic invoices? What impact will the deployment of

full-electric invoice have?

Today, let’s talk about these issues.

1. What is the full-electric invoice?

full-electric invoice refers to " comprehensive digitalization electronic invoice ".

is an new invoice , which does not exist in paper form, does not require media support, and does not require application. Instead, it is to fully digitize the face information of paper invoices, integrate multiple invoices into single invoices through label management, set up tax digital accounts, realize national unified code assignment, intelligently assign the total amount of invoice issuance, Automatic circulation delivery.

Regarding the full-electric invoice, the above description is very concise,

, but for friends who have not been exposed to full-electric invoices, they may be confused.

Here, we will combine the six major characteristics of all-electric invoices - " two-de-two-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-die-d

two-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-double-

is media . Full-power invoices no longer need to receive special tax control equipment .

Previously, relying on special tax control equipment and offline clients to issue paper invoice , the invoice reform has realized the management of value-added tax " with invoice control ", ensuring the smooth implementation of the value-added tax system.

Subsequently, national unified electronic invoice service platform was established. While providing standardized, reliable, efficient circulation and efficient invoice services, it also realizes invoice " instant issuance, instant delivery, and instant verification ", meeting the real-time delivery of market entities across the country need.

Based on the national unified electronic invoice service platform, All-electric invoice can not only be issued on the computer web page, but with the improvement of the platform and the popularization of all-electric invoices, you can even issue anytime and anywhere through the client and mobile terminals in the future For full-electric invoices, breaks through invoices, there must be tax disk media restrictions .

The second is de-type . The all-electric invoice can be delivered in the form of data text (XML), and no longer requires specific layout requirements such as PDF and OFD.

In addition, the all-electric invoice sample will be displayed in different ways according to different businesses.

de-type will undoubtedly make taxpayers more convenient.

The third is tagged , and the specific classification of electronic invoice functions, statuses, and uses are realized through the tag in the upper left corner of the ticket.

is Featured . The invoice element refers to the specific content recorded in the invoice and is the basic data item that constitutes the electronic invoice information.

is credit system . Combined with taxpayers' production and operation, invoice issuance and declaration behaviors, it automatically gives the total amount of invoice issuance and dynamically adjusts it to realize the credit management of "system credit as the main and manual adjustment as the auxiliary".

system is credited and dynamically adjusted, and is very practical.

6 is coding system , and the platform automatically assigns a unique encoding when issuing an invoice.

Before we said that many people wonder why the full-electric invoice does not have Chapter , and there is only one link .

This is similar to our company's exclusive tax number, and all-electric invoices also have their invoice numbers.

invoice number is 0 digit , among which: digits 1-2 represent the last two digits of the calendar year, digits 3-4 represent the administrative division code of each province, autonomous region, municipality directly under the central government and municipality independently owned planning. 5 digits represent information such as the issuance channel of all-electric invoices, and digits 6-20 represent information such as sequential encoding.

We can make the invoice number the "ID number" of the invoice, so naturally there is no need for the seal.

plus comprehensive digitization itself, unnecessary connections are also unnecessary. You don’t need to stick the associated connections like paper invoices.

Back to the full-electric invoice, there are 14 invoice styles for all-electric invoices,

The style of the VAT special invoice is as follows:

Relying on All-electric invoice , the fourth period of gold tax and "tax treatment by numbers" will be officially Going to the historical stage.

Hum? Why are the fourth phase of the Golden Tax mentioned here?

Let's continue to watch.

2. Why is there a full-electric invoice?

Regarding all-electric invoices, many people may have always had some doubts:

already have electronic invoices? What's going on when I get another all-electric invoice?

To explain this issue clearly, we need to start with the supervision idea of ​​ Gold Tax Project and with the supervision idea of ​​banned tax control .

1. With invoice control and gold tax project

The operation of every link of our company is inseparable from Invoice .

The enterprise operates normally, on the one hand, there will be expenditure , and on the other hand, there will be income .

Your Customer requires input deduction, and will require you to issue an invoice ;

You deliver the product to the other party. No matter whether you process this product yourself or purchased it from outside, there will be costs for the product.

Similarly, in order to offset the cost, you have to go to to find a supplier to issue you .

Everyone needs to issue invoices, and is formed based on the basis of .

In fact, the idea of ​​tax control has begun to be laid out very early.

As early as 1994, the tax department had organized and implemented the "Golden Tax Phase I Project" with the main goal of strengthening the management of special value-added tax invoices and and "Golden Tax Phase II Project";

At the end of July 2003, VAT anti-counterfeiting tax control system fully covered all VAT general taxpayers across the country.

The current third period of gold tax is the core of to control taxes with tickets .

The third period of gold tax is very powerful, but the core of invoice control - The current status of invoices has many " problems ".

For example, the issuance of invoices depends on special tax control equipment. Small-scale taxpayers need to issue special invoices at the tax bureau.

For example, invoices have quota restrictions. At the end of each month, we often face the embarrassment of urgently needed invoices but no quota.

invoices The issuance, collection and credit limit are not so perfect and convenient at present. An important reason why

is not perfect enough is that it is still mainly paper invoice .

Why do you say so?

Paper invoice is like a "bank", Anti-counterfeiting is obviously very important, which is an important reason for using special tax control equipment .

quota is also the reason why is similar to , because the invoice special paper must be collected from the tax bureau, but the tax bureau is not made by paper, and there is no unlimited invoice special paper for collection at any time.

is now the digital age. With the above factors,

A new form of invoice is naturally about to emerge, it is All-electric invoice .

2. The problem solved by all-electric invoice

Carl has introduced to you. Gold tax third period The core of is Tax tax control , and Gold tax fourth period Tax target is Crin tax control , and Tax full Electric invoice will play a very important role in it.

In February this year, China Taxation Network published an article, "The Road to "Golden Tax", they walked together - Panyu Base Side Notes of the Pilot Working Group of the State Administration of Taxation Electronic Invoice Reform (Golden Tax Phase IV)",

This article is an interview with the pilot working group for the electronic invoice reform. There is a passage in the article:

From the top-level design in 2019 to the successful issuance of the first comprehensive digital electronic invoice in the country (hereinafter referred to as "full") Electric invoices”) and successfully completed the entire process of supervision and ticket sales. The pilot work of electronic invoices in () achieved phased victory.

Seeing this, everyone should understand it.

Following the idea of ​​using invoices to control tax, the electronic invoice reform carried out is Gold Tax Fourth Period ,

and All-electric invoice , which is the vector and the existing invoice electronic reform.

December 1, 2021, "full power" invoice launched a pilot.

Starting from December 1, 2021, relying on the national unified electronic invoice service platform, we will pilot the comprehensive digital electronic invoice (i.e. "full electricity invoice"), and provide taxpayers with free online 24 hours a day of online free of charge. Inspection and other services to achieve electronicization of all areas, all links and all factors invoices.

Previously, controls tax by invoices mainly rely on paper invoices issued by special tax control equipment and offline clients;

But as we said in the previous paragraph, paper invoices rely on special tax control equipment and limits, etc. "Problem", "full-electric" invoices that are electronicized in all fields, all links and all factors solve the above problems.

requires invoice , and is issued on the national unified electronic invoice service platform .

quota , the all-electric invoice is credit system . The system automatically assigns the total invoice issuance amount and dynamically adjusts .

and not only Taxpayers are more convenient, tax supervision has also been further improved.

Relying on the national unified electronic invoice service platform, while providing standardized, reliable, efficient circulation and efficient invoice services, it can also achieve "instant issuance, instant delivery, and instant verification" invoices;

can meet the real-time delivery of national market entities on the one hand needs to be required. On the one hand, it can also kill tax-related illegal and criminal acts made by from the source of .

With the launch of full-electric invoice , tax authorities can fully grasp invoices from issuance, transmission, accounting, deduction to archive full life cycle information chain .

is based on all-electric invoices, etc. As invoices are further connected to the Internet and connected in multiple links,

"Golden Tax Fourth Period" is gradually brewing. The core of the fourth period will evolve into with numbers to treat taxes .

The all-electric invoice that emerged in the digital era not only makes taxpayers more convenient, but also further improves the level of tax supervision.

So we say that in the next five years, we will hear this word more and more frequently: All-electric invoice .

It will be the core of the future fiscal and taxation world.

3. What impact will the full power invoice have?

Did you find out? All-electric invoices are so convenient.

does not need to be stamped, tax verification, tax control equipment, and there is no need to receive invoices. What impact will the full-electric invoice have such a high degree of digitalization?

First of all, the most direct impact of all-electric invoices is undoubtedly that it greatly reduces the cumbersome affairs related to invoices.

All-electric invoice breaks the media limit, no longer rely on special tax control equipment, and can be issued on a nationwide unified electronic invoice service platform.

Usually, by the end of the month, the quota is used up, and it will be very embarrassing when new businesses urgently need invoices.

All-electric invoice system can solve this embarrassing problem to a large extent.

Second, the level of tax-related supervision is further improved.

We know that the integration of four streams and big data are the two powerful tools for tax supervision.

But in the past, after issuing (paper) invoices, on the one hand, they need to be uploaded and checked manually, and on the other hand, there may be a time difference when different invoices are processed. Therefore, there will be a " delay " in supervision.

But once the full power invoice is fully developed, it will be different.

invoice is issued and uploaded simultaneously. Tax supervision will accept tax-related information from all parties to the transaction as soon as possible, so it will undoubtedly find clues of various tax-related operations in in time.

Third, the supervision of non-tax business will be further upgraded.

The core of invoice control is invoices. Some people may say that my income does not issue invoices,

So, if you do not issue invoices, do you want to receive payments in ?

019, the Tianjin Taxation Bureau discovered such a terrible operation:

In early 2019, the Taxation Bureau found through big data analysis that a food store and , the same region and industry, have a huge gap in tax revenue ,

, at the same time, The data and actual operations are also seriously inconsistent with .

After on-site investigation, it was found that the business of this store located in the city center is even more prosperous than that of the same industry, but a large number of customers pay through WeChat, Alipay , so the owner pretended that these incomes were "transfers" rather than "revenue" ”, simply not declare or pay taxes.

Soon, the store was sanctioned by the tax bureau's big data and fined more than 1 million yuan.

You can find that Tax supervision not only is tax check, but also involves Non-tax business . It not only contains tax information such as previous invoices, but also will join the bank , industry and commerce, public security, labor departments and other institutions. data information.

With the support of all-electric invoices, the fourth period of the Golden Tax will be easier and more timely discovered clues.

At that time, if a data is not in line, it means that there is a problem with your company.

All the company's operations will be "the emperor's new clothes".

all-electric invoice will undoubtedly further strengthen the efforts in tax supervision.

Regarding the power of the tax system, I have actually repeatedly popularized it with you, and even wrote articles specifically to advise you:

teach you step by step "tax evasion" for one hundred million

in "four flows in one" and "the eye of big data" Among the levels of " tax audit " and "account settlement after autumn", it is difficult to miss the tax network. After

, with the support of all-electric invoices, the fourth phase of the Golden Taxation will further coordinate more "non-tax business", further strengthen the degree of informationization of big data and four-stream integration, and more efficiently detect and even warn of tax-related operations. , and eventually cast a "failure-free network" for malicious tax evasion.

With the launch of the fully digital electronic invoice (full-electric invoice), the gradually mature fourth period of gold tax will not only allow taxpayers to reduce invoice-related business tedious work , but will further improve the overall level of tax supervision, but will also further improve the overall level of tax supervision. , leaving tax-related operations nowhere to hide.

4. Regarding all-electric invoices, you may need to know these

1. What is the background of promoting comprehensive digital electronic invoices?

In order to implement the requirements of the "Opinions on Further Deepening Tax Collection and Administration Reform" issued by the General Office of the CPC Central Committee and the State Council, in accordance with the requirements of the "Opinions on Further Deepening Tax Collection and Administration Reform" issued by the General Office of the CPC Central Committee and the State Council, The State Administration of Taxation’s deployment on the electronic reform of invoices (Fourth Golden Taxation Phase). From December 1, 2021, the three regions of Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen, the same below) will carry out comprehensive digitalization. Pilot work of electronic invoices (hereinafter referred to as "full electricity invoices"). All-electric invoices are welcomed by more and more taxpayers because of their advantages such as no need to collect, convenient issuance, information integration, and cost saving. The State Administration of Taxation will gradually expand the pilot areas and taxpayers based on the principle of stability and order.

2. What are the face information of the full power invoice?

The face information of the full power invoice includes basic content and specific content.

Basic content mainly includes: QR code, invoice number, invoice date, purchaser information, seller information, project name, specification model, unit, quantity, unit price, amount, tax rate/ collection rate , tax amount, total, Total price and tax (caps, lower case), notes, invoice issuer. The invoice number of the all-electric invoice is 20 digits, of which: the 1-2 digits represent the last two digits of the Gregorian year, the 3-4 digits represent the administrative division codes of provinces, autonomous regions, municipalities directly under the central government and municipalities with independent planning status, and the 5th digit represents the all-electric invoice. Information such as issuance channels, and digits 6-20 represent information such as sequential encoding.

In order to meet the personalized needs of taxpayers engaged in specific industries, special taxable behaviors and specific application scenarios (hereinafter referred to as "specific business"), the tax authorities shall, based on the relevant regulations issued by the current invoices and the scenarios of specific business, The corresponding specific content is designed in the all-electric invoice.

Special businesses include but are not limited to: rare earth , construction services, passenger transportation services, cargo transportation services, real estate sales, real estate operation and leasing services, agricultural product purchase, photovoltaic purchase, vehicle and ship collection tax, self-produced agricultural product sales, difference taxation wait.When obtaining a full-electric invoice, taxpayers in Henan Province may submit specific business needs to the invoice issuer according to the actual business development. The invoice issuer will fill in the information in the invoice notes and other columns according to regulations in the specific content columns to further standardize the invoice. The content of the ticket is convenient for taxpayers in Henan Province. The full-electric invoice for a specific business displays the corresponding information according to the specific content, and the words of the business type are displayed in the upper left corner of the ticket.

3. What is the difference between the full-electric invoice sample and the current invoice sample?

Compared with the current invoice, the basic content of the full-electric invoice is optimized based on the current invoice, and the seller's information column is adjusted from the upper left corner of the invoice to In the upper right corner, the invoice password area, invoice code, verification code, payee, reviewer, and seller (chapter) have been cancelled.

At the same time, if a taxpayer issues invoices for specific business such as cargo transportation services and construction services, the ticket surface will display the corresponding information according to the specific content, and the words of the business type are displayed in the upper left corner of the ticket surface, which is convenient for taxpayers to use.

4. What are the advantages of taxpayers issuing invoices through the electronic invoice service platform?

First, the process is simplified. After the taxpayer's real-name verification is verified, he can issue invoices through the electronic invoice service platform without using special tax control equipment, and there is no need to conduct invoice verification operations. Among them, when taxpayers issue full-electric invoices, there is no need to apply for invoice type verification and invoice collection. The system automatically gives the issuance quota, and dynamically adjusts the total issuance amount according to the taxpayer's behavior, so that invoices can be issued by opening.

Second, the service is more convenient. After taxpayers log in to the electronic invoice service platform, they can enjoy "one-stop" services such as invoice issuance, delivery, inspection and checking. At the same time, after issuing the all-electric invoice, it will be automatically sent to the tax digital accounts of both purchasers and sellers in the form of XML data, which will facilitate delivery and account receipts and reduce manual receipts.

5. Taxpayers outside the Inner Mongolia Autonomous Region, Shanghai and Guangdong Province obtain invoices issued through the electronic invoice service platform. If invoice errors occur, sales return, service suspension, sales discount, etc., they issue red-text paper invoices. What changes have occurred in the process?

(I) If the recipient fails to confirm the purpose and confirm the account, the invoice party will fill out the "Red Invoice Information Confirmation Form" (hereinafter referred to as the "Confirmation Form") and issue a full red-text full-voltage invoice or red-text Paper invoices do not require confirmation by the recipient. If the original blue invoice is a paper invoice, the invoice party shall recover the original paper invoice and indicate the word "vaccinated" or obtain a valid certificate from the recipient.

(II) If the recipient has confirmed the purpose or recorded the account, the VAT invoice comprehensive service platform provides the taxpayer with the function of filling out and confirming the "Confirmation Form". The invoice or the recipient can fill out the "Confirmation Form". "Confirmation Form", after confirmation by the other party, the invoicing party will issue a red-text full-voltage invoice or a red-text paper invoice invoice in full or part. If the invoice recipient has used the invoice to declare and deduct deductions for VAT , it shall temporarily transfer from the current input tax amount according to the VAT amount listed in the "Confirmation Form". After obtaining the red invoice issued by the invoice party, It is used as accounting voucher with the "Confirmation Form".

5. In the end,

Whether it is the third period of gold tax or the fourth period of gold tax,

Whether it is the tax control by tickets or the number of tax control,

Its essence is Standardize the market , prevent and crack down on illegal and irregularities, tax evasion and tax evasion various tricks.

Previously, Gold Tax Third Period let the invoice " network ",

VAT truncation chain deduct and and audit comparison stifled a considerable number of tax-related operations.

Now, with the rollout of all-electric invoices, Gold Tax Fourth Period will allow the invoice " to be on the cloud ",

under the trend of digital tax control, superimposed multi-party cross-verification of non-tax business, tax-related operations will be There is nowhere to hide further.

Of course, it should be noted here that taxes are not about past skin. Taxation is for better infrastructure construction and to create a better business environment for , so that people can join more smoothly in economic construction.

And in fact, in order to stabilize the basic economic situation, GJ has introduced various tax incentives and support policies:

retain tax refund , phased exemption of VAT , , reduction and exemption of " six taxes and two fees " , etc. etc.

policies have also benefited market entities such as general VAT taxpayers, small-scale taxpayers, small-scale micro-profit enterprises, and individual industrial and commercial households.

control taxes by tickets and control taxes by numbers, which are undoubtedly friends who create a good business environment.

In the main theme of common prosperity, there will definitely be more tax incentives and policy support for enterprises that do business seriously, create GDP for GJ and find employment.