Starting from May 1, 2021, the State Administration of Taxation, Ministry of Industry and Information Technology , and the Ministry of Public Security jointly formulated and issued the "Measures for the Use of Motor Vehicle Invoices" (hereinafter referred to as the "Measures") and began trial!
So, after the implementation of the new "Measures", what are the differences between the gold tax plate, tax control plate and tax control ukey tax control systems? So how to operate? Today, the editor will first take you to learn about the new and improved functions of the Golden Tax Disk Invoice System.
P.S The following processes are all demonstrated using virtual data.
1. Overview of new and improved functions
#01
Starting from May 1, 2021, motor vehicle companies will be supported to issue motor vehicle special invoices.
(1) Add the authorization type of motor vehicle enterprise inquiry in the status of gold tax equipment;
(2) Supports motor vehicle enterprises to issue motor vehicle special invoices;
(3) Supports red for motor vehicle special invoices.
#02
Motor vehicle enterprises need to verify online. They can only use the motor vehicle certificate under the name of this company to issue a unified invoice for motor vehicle sales. When
#03
issuing a special invoice for red-letter VAT, the bureau returns to the purchaser's address, phone number and bank account number to the red-letter invoice.
2. Comparison of the unified invoice for new and old versions of motor vehicle sales
(I) Adjust the original "buyer name and ID number/organization code" column to "buyer name" column.
This column should be printed according to the identity of the consumer: the consumer's unit name or personal name.
(II) Adjust the original " taxpayer identification number " column to "taxpayer identification number/unified social credit code/identity certificate number" column .
If the consumer needs to deduct VAT, the consumer's unified social credit code or taxpayer identification number must be filled in this column. If the consumer is an individual, he or she can fill in the personal identification number. As shown in the figure below.
3. Motor vehicle enterprise type
From 0:00 on May 1, 2021, the authorized motor vehicle enterprises that have been classified and authorized will automatically synchronize the authorization type to the invoice software when logging in to the invoice software.
Motor vehicle enterprise types include "domestic producer", "imported motor vehicle manufacturer office or general authorized agency in my country", "other trading enterprises engaged in motor vehicle import", "authorized dealers" and "other dealers".
In the summary processing module, click "Gold Tax Equipment Status Query" - "Gold Tax Equipment Information" to view the authorization type of the enterprise, as shown in the figure below. When the in-track authorization type of gold tax is "domestic manufacturer", "imported motor vehicle manufacturer office or general authorized agency in my country", "other trading enterprises engaged in motor vehicle import", "authorized dealer" or "other dealer", you can issue a motor vehicle special invoice.
, which is the special invoice for motor vehicle VAT issued by "domestic producers", "imported motor vehicle manufacturers' offices or general authorized agencies in my country", "other trading enterprises engaged in motor vehicle imports" can be encrypted and exported .
"Authorized Dealer", "Other Dealers", "Imported Motor Vehicle Manufacturing Enterprises' Office or General Authorized Agency in my country" and "Other Trading Enterprises engaged in Motor Vehicle Import" When issuing special invoices for motor vehicle VAT and unified invoices for motor vehicle sales, the "investment control and sales" control is implemented. The enterprise must issue it online and verify whether the vehicle filled in the invoice is in the vehicle purchase and sales ledger of the enterprise. Only when the vehicle belongs to the enterprise is allowed to continue issuing invoices .
4. Issuance of motor vehicle invoices
(I) Issuance of motor vehicle sales uniform invoices
Between May 1, 2021 and December 31, 2021, when motor vehicle companies issue uniform invoices for motor vehicle sales, they need to select the invoice template as 2021 or 2014 version according to the paper invoice layout.
Operation steps:
[Step 1] In the invoice management module, click on the invoice to fill out, select the unified invoice to fill out the motor vehicle sales, enter the unified invoice to fill out the motor vehicle sales, and the initial default is "2021 version", as shown in the figure below.
▲Motor Vehicle Sales Unified Invoice Filling Interface (2021 Edition)
Check the paper motor vehicle sales unified invoice. If it is actually a 2014 version invoice, click "2021 Edition" to switch to "2014 Edition". The 2014 version of the motor vehicle sales unified invoice issuance interface is shown in the figure below.
▲Unified Invoice Filling Interface for Motor Vehicle Sales (2014 Edition)
[Step 2] Take the 2021 version as an example, enter the purchaser's name and tax number, enter the vehicle type, label model and origin, click "Vehicle Identification Code/Frame Number" to enter the vehicle network query interface, as shown in the figure below.
[Step 3] Enter "vehicle identification code/frame number" and click the "Confirm" button. The system will automatically fill the vehicle certificate information returned by the tax bureau to the corresponding column of the invoice, as shown in the figure below.
[Step 4] Enter the total lowercase price and tax, correctly select the tax rate, check the address phone number, bank account number and other information, click the print button, and the unified motor vehicle sales invoice is issued.
‘Note:
(1)
(2) 2014 version of the unified motor vehicle sales invoice will be stopped from 24:00 on February 28, 2022.
(3) When issuing a unified invoice for motor vehicle sales, only motor vehicle tax classification codes can be used.
(4) When issuing an invoice using the 2021 layout, the maximum length of the taxpayer identification number column is 22 characters. Only numbers and letters can be entered when issuing a blue-font invoice. When issuing a red-font invoice, due to the fact that the 2021 invoice is used to red-focus on the 2014 invoice, the taxpayer identification number of the corresponding blue-font invoice will be given priority. If the taxpayer identification number of the blue-font invoice is empty, the corresponding organization code will be taken. If the organization code of contains other characters that are not numbers and letters, the empty value will be taken.
(5) The unified invoice for motor vehicle sales must be issued online, and the "frame identification code/frame number" entered is connected to the tax bureau to verify whether the certificate is under the name of the company and the status is not used. If the invoice can be continued, the frame identification code/frame number information is not allowed to be issued.
(6) The unified invoice for sales of blue-font motor vehicles cannot be invalidated, and the failure of the visa verification can be invalidated manually.
(7) When issuing a unified invoice for motor vehicle sales, the content of the red invoice is consistent with the content of the blue invoice, and the corresponding designated blue invoice can only be red.
(8) For vehicles manufactured before May 1st, if the corresponding blue invoice cannot be found locally, the red invoice must be checked online when issuing the red invoice. If the corresponding blue invoice cannot be found, you can continue to make red.
(9) When the unified invoice for motor vehicle sales issued after May 1 is red, if the corresponding blue-font motor vehicle sales uniform invoice does not exist locally, when the red invoice information is entered and click to print, the tax bureau will compare the input information with the blue-font invoice information at the bureau, and the comparison can only be red.
(II) Issuance of special invoices for motor vehicles for VAT
[Step 1] In the invoice management module, click on the invoice to fill in and select the special invoice for VAT, as shown in the figure below.
[Step 2] Select "Motor Vehicle Issuance" for the registration type of . The default registration type of motor vehicle companies is "Motor Vehicle Issuance", as shown in the figure below.
[Step 3] Enter the purchaser's information and enter the product line information. The product can only choose products with tax classification coded as motor vehicle type. Unit, quantity and unit price are required, among which the unit must be "vehicle", and the quantity can only be an integer. As shown in the figure below.
[Step 4] The information has been entered, check the ticket information is correct, click the "Print" button, the motor vehicle special invoice has been issued, and the words "Motor vehicle" are shown in the upper left corner of the motor vehicle special invoice, as shown in the figure below.
☀Note:
(1) When issuing a special motor vehicle invoice, you can only use the motor vehicle tax classification code.
(2) When issuing a special motor vehicle invoice, the "Unit", "Quantity" and "Unit Price" columns of the commodity bank cannot be empty, and the unit must be "vehicle", and the quantity must be an integer.
(3) Enterprises with authorized type "domestic manufacturer" issue a special motor vehicle invoice. When the "Quantity" column in the commodity line is 1, the specification model must not be empty. When it is a different value, the specification model must be empty.
① When the quantity is 1 and the specification and model is empty, click the print button and the system prompts "When the motor vehicle manufacturer issues a special invoice for motor vehicles, the specification and model must not be empty", as shown in the figure below.
② The quantity is other values. When the specifications and models are not empty, click the print button and the system prompts "When the motor vehicle manufacturer issues a special invoice for motor vehicles, the quantity is not 1, the specifications and models must be empty", as shown in the figure below.
(4) Motor vehicle companies whose authorization types are "authorized dealers", "other dealers", "imported motor vehicle manufacturers' offices or general authorized agencies in my country" and "other trading enterprises engaged in motor vehicle imports" must issue a special motor vehicle invoice online, and the specification and model column must be filled in the "vehicle identification code/frame number". The tax bureau checks that the certificate exists and is in the name of the enterprise before it can continue issuing invoices. When the entered "vehicle identification code/frame number" is not under the name of the enterprise, click the printing bureau to return "It does not belong to the enterprise, and invoice is not allowed", as shown in the figure below.
(5) When printing a motor vehicle special invoice, there is the word "motor vehicle" in the upper left corner. For the list invoice, there is the word "motor vehicle" in the upper left corner of the list.
(6) The blue-font motor vehicle special invoice is not allowed to be invalidated, and the failure of the visa verification can be invalidated manually.
(III) Motor vehicle value-added tax special invoices for red
Blue letter motor vehicle special invoices are not allowed to be invalid. If an error is issued or a return occurs, you can only issue a red font motor vehicle special invoice for red rush.
red rush includes two steps: one issuing a special invoice information table for red letters for motor vehicles, and the other issuing a special invoice for red letters for motor vehicles.
[Step 1] In the invoice management module, click "Information Table", select "Red-Text Value-added Tax Special Invoice Information Table to fill out", and enter the information selection interface of the Red-Text Value-added Tax Special Invoice Information Table. As shown in the figure below.
【Second Step】 Select "Motor Vehicle Invoice", as shown in the figure below.
【Step 3】 Select the seller to apply and enter the corresponding blue invoice code number and issuance time, as shown in the figure below.
【Step 4】 Click "Next step", and the system prompts "This invoice can be issued a red invoice". As shown in the figure below.
【Step 5】 Click the "OK" button to enter the motor vehicle red invoice information table to fill in the interface, as shown in the figure below.
[Step Six] Enter the product line information, check it correctly, click the "Print" button, and fill in the information table.
[Step 7] Click on "Information Table", select "Red-word VAT Special Invoice Information Table Maintenance", and enter the "Red-word VAT Special Invoice Information Table Maintenance" interface. As shown in the figure below.
【Step 8】 Select the information table, click the "Upload" button, and the bureau returns to "Approval", as shown in the figure below. This information table can be used to issue a special invoice for red-letter motor vehicles.
‘Note: When you select “Return to sales, incorrect invoices, etc., return the corresponding certificate of conformity in the purchaser’s motor vehicle purchase and sales ledger”, the “Specification Model” column of the information table to the “Vehicle Identification Code” must be filled in, and the “Unit” column, “Quantity” column, and “Unit Price” column must be filled in, and the unit must be “Vehicle”. When you select “Only involve sales discounts and not adjustments to the motor vehicle purchase and sales ledger of both parties” when filling in the “Specification Model” column of the information table with information table does not fill in the “Vehicle Identification Code”, and the “Unit” column, “Quantity” column, and “Unit Price” column must be empty. When the blue invoice is invoice with a list, if the reason for issuing the information table is "involving sales return, invoice is incorrect, etc., the corresponding certificate of conformity in the purchaser's motor vehicle purchase and sales ledger is returned to the seller", then each information table does not allow more than 8 rows, and a list detailed list pops up, and the taxpayer can choose the corresponding detailed row to issue the information table.
After the review and approval of the information table of motor vehicle red letter invoice, it can be used to issue a special invoice for motor vehicle red letter value-added tax. When issuing a special invoice for motor vehicle red letter, you can only use the method of "import the Internet to download the red letter invoice information table".
Operation steps:
[Step 1] enters the dedicated invoice filling interface, use the issuance type to use "Motor Vehicle Issuance", click the "Red Letter" button to display "Import the Internet to download the red letter invoice information table". As shown in the figure below.
[Step 2] Click "Import the Internet Red Invoice Information Table" to enter the information table selection interface, as shown in the figure below.
[Step 3] Check the information table to be used, click the "Select" button, and return to the motor vehicle red invoice filling interface, as shown in the figure below.
[Step 4] After the face information of is correct, click the "Print" button, and the special invoice for red letters of the motor vehicle has been issued. The printed motor vehicle red letter special invoice has the words "Motor vehicle" and "Negative Pin Number" in the upper left corner. As shown in the figure below.
5. Encryption and export of motor vehicle special invoices
For authorization type, it is a "domestic manufacturer" and can export the special invoice data for motor vehicle type value-added tax, which can be uploaded to the Ministry of Industry and Information Technology Certificate Management System for bill association.
Operation steps:
[Step 1] In the invoice management module, click "Invoice Query" to enter the invoice query interface, as shown in the figure below.
[Step 2] Click "Encrypted Data Export" to enter VAT invoice data export (for motor vehicles), as shown in the figure below.
[Step 3] Select the invoice to be exported, click the "Offline Export" button, select the save path and click the OK button. After saving, the system prompts that the export is successful, as shown in the figure below. The exported file is called "VAT invoice details + invoice start and end time".
above is the new operation of the Jinshipan version of motor vehicle invoice. Have you learned it?
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