On November 30, 2021, the Shanghai Municipal Taxation Bureau, Guangdong Provincial Taxation Bureau, and Inner Mongolia Autonomous Region Taxation Bureau successively issued the "Announcement on Carrying out the Pilot Work of Comprehensive Digital Electronic Invoices" and the announcement interpretation, clarifying that from December 1, the country will be relied on A unified electronic invoice service platform will pilot the comprehensive digital electronic invoice (hereinafter referred to as "full-electric invoice"). (For details, please click to view the full-electric invoice series article topics)
For full-electric invoices, many people have doubts after reading this name. Didn’t there be a special invoice for VAT before? Is this all-electric invoice the abbreviation of the previous VAT electronic special invoice?
Here we clearly tell you that is not! To figure out how we should deal with the addition of special invoices in the era of all-electric invoices, we must first figure out the difference from our previous electronic invoices. (The following is an overview. For details, please see "What is a comprehensive digital electronic invoice?").
What is a full-electric invoice
Comprehensive digital electronic invoice (referred to as full-electric invoice) is based on the trusted identity authentication system and a new electronic invoice service platform, and is labeled, factorized, de-typed, credit system, and coded The new electronic invoice is characterized by electronicization of all fields, all links and all factors as the operating mode.
What is an electronic invoice
Electronic invoice is a product of the information age. Like ordinary paper invoices, it is used to use the form of unified issuance by the tax bureau for merchants. The invoice number is unified nationwide, and unified anti-counterfeiting technology is used to allocate to merchants. The invoice is attached with the signature mechanism of the electronic tax bureau, and the blank invoice is required to apply for a blank invoice, just like a paper invoice.
After clarifying the difference between fully-electric special invoices and electronic special invoices, we need to analyze the difficulties and solutions in the communiqué accounting business where the VAT special invoices are most widely used. As follows:
difficulty
traditional financial process based on paper invoices faces challenges
Currently, most enterprises' VAT special invoice management processes are built on a system based on paper invoice addition. After the era of full-electronic invoices, All bills will exist in the form of electronic invoices, which will have a huge impact on the original system. The way to print the bills out and report accounts is neither safe nor compliant.
Solution
Huilianyi system provides a full-process integrated solution:
Huilianyi starts with the collection of public account invoices and conducts full-circuit management of all-electric invoices, including the invoice header tax number verification and invoice checking, heavy, invoice validity control, tax blacklist, invoice polling, etc., visual random inspection and review during the process approval process, risk control, and archive inquiries after accounting.
Huilianyi outputs the full ticket collection function to the front end:
For some enterprises that have purchased the bulletin accounting system, Huilianyi can share the full ticket with it from collection to management, and finally archive it. ability.
difficulty two
full power upgrade, de-typed, how to manage invisible tickets?
Some enterprises have the early electronic invoice management capabilities for publication. However, although the full-electric invoice still exists in electronic form after it is launched, it unifies the electronic invoice service platform. The factorization and de-formatization characteristics will be submitted to the accountant. Invoices create considerable difficulties. Before
, the era of electronic invoices could be provided to the finance department in the time of reporting the accounts.In the era of full-ticket, there are no layout files, and it is highly likely to adopt end-to-end data streaming. That is, after the supplier issues invoices through the platform, the invoices will be directly sent to the procurement end with factorized structure data, and the purchaser will receive them through accounting and financial software. And automatically review and visual presentation. If the purchaser does not have a system or the system does not support the reception and circulation of the above data, not only will it be difficult to complete intelligent operations such as automatic invoice verification and plagiarism checking, but it is impossible to submit reimbursement normally.
solution
docks with the electronic invoice service platform, automatically obtains electronic invoice data through the interface, and deposits it into the enterprise's account book or invoice pool. When employees report the accounts, they obtain invoice structured data based on the password or QR code provided by the supplier and submits reimbursement. The system automatically reviews the system. , financial or approval personnel conduct visual inspections and other work through system-generated layout files.
▲Click to view the larger image
▲Collection of invoices into the invoice pool
▲Select invoices from the invoice pool
Hard points three
Featured invoices deducted?
After the factorization and de-layer of special invoices are added to all-electric, input deduction will also become one of the difficulties. Without a carrier, where can the deduction data be stored? How to connect to the tax bureau for deduction?
Solution
Huilianyi invoice certification function can push the full-electric invoice collected in the public process to the Tax Bureau for deduction.
Difficulties 4
1 How to prevent the full ticket from being red-throwing?
If the recipient fails to confirm the purpose of VAT and confirm the account, the invoice will issue a full red-text full-electric invoice, and there is no need to confirm the receipt. At this time, the recipient cannot promptly know that the invoice has issued a red-text invoice;
Solution
After the reimbursement process of Huilianyi system is submitted, the electronic invoice service platform interface will be retrieved for account confirmation. The invoice issuer must be confirmed by the recipient when issuing a red invoice to avoid the invoice being red-fed after the recipient starts the business accounting process. Not notified.
Huilianyi calls the electronic invoice platform data to check the invoice status by calling the electronic invoice platform data when submitting reimbursement, and can obtain the invoice status in a timely manner through the invoice polling function after the document flow process and account entry, and respond to red invoices in a timely manner.
difficulty five
How to record the merger invoice, partial requests, and partial write-offs?
Taxation Bureau manages the total amount of funds issued to pilot enterprises. The total amount of issuance refers to the upper limit of the total amount of invoice issuance of pilot taxpayers (excluding value-added tax) within one natural month.
Due to no amount limit, the supplier may issue multiple contracts in one invoice. The purchaser needs to submit the approval flow separately and perform transactions in batches. The face value balance may not be remembered and the balance is not timely written off. Condition.
Solution
Huilianyi system automatically calculates the transaction balance and generates relevant reports through the automatic transaction verification function, so that financial personnel can reconcile the transaction balance.
Difficulties 6
"Dynamic Credit Limit", how to avoid violations?
"Dynamic Credit Line" puts higher requirements on tax compliance of enterprises. Once tax compliance problems arise, the invoice quota will be affected, which will affect the continued and growth of corporate income. Perhaps normal business cannot be carried out. How should enterprises deal with the higher compliance requirements brought by "dynamic credit limit"?
Solution
Faced with this challenge, enterprises should pay more attention to internal control and compliance issues, accelerate the construction of risk control systems, and build invoice capabilities such as re-checking and verification, sales party blacklist verification, invoice polling, etc. Use positive attitudes and measures to improve corporate tax compliance and respond to changes in "dynamic credit limits".
Huilian Easy to use the values of continuous iteration and continuous excellence to guide products to keep up with policies and actively cooperate to meet the new needs put forward by enterprises after policy changes. In view of the higher requirements put forward by the "dynamic credit limit" on tax compliance of enterprises, Huilianyi's fee control system can provide tax risk control measures, including the invoice heading tax number verification and verification, invoice diligence check, and invoice validity period Control, tax blacklist, invoice polling, etc., help enterprises improve tax compliance while ensuring work convenience and corporate satisfaction. Under the background of the full power policy, Huilianyi helps enterprises to respond actively, optimize business processes through lean, intelligent and systematic thinking, help enterprises avoid compliance risks brought about by changes. More Huilianyi’s response functions and For introduction, please stay tuned for the fifth article of the full-phone series interpretation.
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