Frequently and digital electronic invoices are common to ask as soon as possible

Definition and characteristics

1. What is a comprehensive digital electronic invoice?

Answer: Comprehensive digital electronic invoices (hereinafter referred to as full -power invoices) are new invoices that have the same legal effect as paper invoices. Do not exist in paper forms, do not need medium support, do not need to apply for use, invoices, and apply for additional editions. Increase. The ticket information of paper invoices is comprehensive and digitized, and multiple tickets are integrated into a single type of electronic invoices. The full electrical invoices implement a national unified code and automatic transfer delivery.

2. What are the ticket information of all electrical invoices?

Answer: The ticket information of the full electrical invoice includes basic content and specific content.

In order to comply with the habit of issuing the invoice of the taxpayer, the basic content of the full electrical invoice has been optimized on the basis of the current VAT invoice, mainly including: dynamic QR code, invoice number, invoice date, purchaser information, sales party information, project name , Specification models, units, quantities, units, amounts, tax rates/levy rates, taxes, total amount, total, price and tax (capital, lowercase), remarks, and invoicers.

In order to meet the personalized needs of taxpayers who are engaged in specific industries, special commodity services and specific application scenarios (hereinafter referred to as "specific business"), the tax authorities are The corresponding specific content is designed in the full electrical invoice. Specific businesses include, but not limited to rare earth, cigarettes, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate operation leasing, agricultural products acquisition, photovoltaic acquisition, taxi and ship tax, self -produced agricultural product sales, difference in taxation, etc. When the pilot taxpayer issue a full -power invoice, he can choose a specific business in accordance with the actual business, and will fill in the information of the invoice remarks and other information in accordance with the regulations. Use. The full -electric invoice of a specific business shows 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 full -power invoices and existing invoices?

Answer: The difference from the existing invoice style is: First, the full electrical invoice sample changes the original invoice code+invoice number to 20 invoices; Fang (chapter); canceled the invoice password area. Second, the specific business of full -electricity invoices will affect the content of the invoice display, and the content of the invoice tickets displayed in different specific business display is different. Third, the full -power invoices fill the original preparation and unsecured content in the original prepared note, set it to a fixed -collectable and available data item, and display it on the ticket surface.

4. What is the main difference between electronic invoices issued by full electrical invoices and tax control equipment?

Answer: First, the management method is different. For full -power invoices, after the taxpayer is opened, there is no need to use special tax control equipment, no invoices are required to verify the invoices, no full -power invoices are required, and the system will automatically give the number of issuance. Realize the opening of the invoicing. For electronic invoices (hereinafter referred to as "paper electrical invoices") issued by tax control equipment, after the taxpayer is opened, it is necessary to apply for special tax control equipment and verify the number of votes. The taxpayer needs to be applied to increase the invoice version according to the application. It is the electronicization of the paper invoice management mode.

Second, the invoice delivery means are different. After the full electrical invoice is issued, the invoice data file is automatically sent to the tax digital account of the invoicer and the subject to the subject, which is convenient for delivery to reduce artificial receiving and receiving. At the same time, relying on the tax digital account of the electronic invoice service platform, taxpayers can automatically collect various invoices data, and the use of invoice data is more efficient and convenient. After the "Paper Power" invoice is issued, it is necessary to deliver it through the invoice layout file. That is, the invoicer will deliver the invoicing layout files to the subject through mail, SMS, etc. After the ticket party is downloaded manually, it still needs to be collected, sorted, and accounts for the invoice files.

5. What are the advantages of using full -power invoices?

Answer: (1) The process of receiving the ticket is more simplified

The opening of the invoicing "seamless connection". The full electrical invoice implements the "de -medium", and the taxpayer no longer needs to receive the special equipment for tax control in advance; the specific invoice number segment is canceled through the "code system". After the invoice information is generated, the system automatically allocates the unique invoice number; The credit system automatically gives the total amount of the taxpayer to the taxpayer to achieve the "zero front" invoicing. Based on this, the new taxpayer can achieve "opening to the invoicing".

(2) It is more convenient to use tickets for tickets

First, more channels for invoices. After all the functions of the electronic invoice service platform are launched, the taxpayer can not only issue full electrical invoices through the computer web page, but also issue full electrical invoices anytime, anywhere through the client and mobile phone app.

The second is that the "one -stop" service is more convenient. After the taxpayer logs in to the electronic invoice service platform, it can perform a series of operations such as invoice issuance, delivery, inspection, and check -up to enjoy the "one -stop" service. There is no need to log in to multiple platforms to complete the relevant operations.

Third, the application of invoice data is more widely used. Through the collection of "one -family" and "one -person" invoice data, strengthen the linkage of each tax and fees data, and lays a data foundation for the realization of the "one table integration" taxation application pre -filled service.

The fourth is to meet the needs of individual business. The full electrical invoice breaks the requirements of a specific format, which adds XML's data electronic format to facilitate delivery, while retaining PDF, OFD and other formats, reducing the cost of invoice use, and increasing the convenience and sense of acquisition of taxpayers. The full -power invoice style is differentiated according to different businesses, providing taxpayers with better personalized services. Fifth, the tax service channels are more unblocked. Tax authorities at all levels of Gansu Province provide taxpayers with publicity, counseling and consulting services through Long Tax Lei Feng. When taxpayers have doubts or objections during invoicing and votes, they may be submitted to the tax authorities through Long Tax Lei Feng.

(3) Integrated archives

Through the production of electronic invoice data specifications and the national standard of electronic invoices, the digital circulation of the entire entire process of electrical invoices, and further promoting the accounting accounting and financial management informatization of enterprises and administrative institutions.

6. How to ensure the security and privacy of the taxpayer's invoice using the full electrical invoice?

Answer: The latest encryption technology is used in full electricity invoices, which strengthens the security and privacy guarantee capabilities that taxpayers are most concerned about.

——In security, the electronic invoice service platform will use digital envelope technology to maximize the security of transaction security. By encryption of invoice data transmission channels, the security of data circulation is ensured, and the data of the data is stolen, tampered with, impersonated, Essence

——In the privacy, the full electrical invoice maintains the basic attributes and main characteristics of paper invoices. While providing users with different experiences such as paper invoices and accounts, it is Information leakage.

7. What channels can taxpayers learn about all -electricity invoices through?

Answer: Taxpayers can learn about the relevant matters of all electrical invoices through the electronic tax bureau, tax service hall, 12366 tax service hotline, tax portal website, official WeChat and other channels.

Pilot

8. At present, what is the progress of my country's comprehensive and digital electronic invoice pilot work?

Answer: According to the construction of the electronic reform of the General Administration of Invoice (Phase II of Gold Tax): From December 1, 2021, in Guangdong (excluding Shenzhen, the same below), Inner Mongolia, and Shanghai, some taxpayers are launched The pilot pilot, the platform built by the pilot relying on the Electronic Taxation Bureau is called the electronic invoice service platform (hereinafter referred to as the "Electric Ticket Platform") version 1.0, which achieved 56 functions and successfully issued the first "full electricity" invoice. Pilot taxpayers issued the invoice through the electronic invoice service platform as taxpayers within the jurisdiction of the provincial tax bureau. Subsequently, starting from April 1, 2022, some taxpayers in Guangdong have further launched a pilot of full electrical invoices. Version 1.5 of the electric ticket platform was successfully switched online in Guangdong Province, achieving 142 functions, and pilot taxpayers service through electronic invoices through electronic invoices. The scope of the ticket party issued by the platform is a taxpayer within the jurisdiction of the provincial tax bureau. On April 25, 2022, some taxpayers in the Inner Mongolia Autonomous Region were further carried out pilot on full -electricity invoices. Version 1.5 of the electric ticket platform was successfully switched online in Inner Mongolia. Taxpayers within the jurisdiction of the Autonomous Region's Taxation Bureau. From May 10, 2022, Sichuan Province taxpayers were only used as subjects, and some taxpayers issued by some taxpayers from Inner Mongolia Autonomous Region and Guangdong Province through the VAT invoice service platform were received through the electronic invoice service platform through the electronic invoice service platform. Starting from May 23, 2022, the Shanghai Switching Power Platform Platform 1.5 can issue invoices on the taxpayer of Sichuan Province, Guangdong, and Inner Mongolia Autonomous Region through the electronic invoice service platform. Since June 1, 2022, the State Administration of Taxation has decided that the Inner Mongolia Autonomous Region, Shanghai, and Guangdong Province pilot taxpayers have gradually expanded to the country's scope of the invoices through the electronic invoice service platform. Taxpayers outside the Inner Mongolia Autonomous Region, Shanghai and Guangdong Province are temporarily used as the ticket party to receive the full electrical invoices and VAT paper invoices issued by the pilot taxpayer through the electronic invoice service platform (hereinafter referred to as "paper Quality votes ") and ordinary VAT paper invoices (folded tickets, hereinafter referred to as" paper votes ").

9. I am a taxpayer in Gansu Province. On August 28, 2022, I received a full -power invoice in Inner Mongolia. The name format was completely different from the traditional invoice. Does it meet the requirements?

Answer: Compliance with regulations. Since June 1, 2022, the State Administration of Taxation has decided that the Inner Mongolia Autonomous Region, Shanghai, and Guangdong Province pilot taxpayers have gradually expanded to the country's scope of the invoices through the electronic invoice service platform. Taxpayers outside the Inner Mongolia Autonomous Region, Shanghai and Guangdong Province are temporarily used as the ticket party to receive the full electrical invoices and VAT paper invoices issued by the pilot taxpayer through the electronic invoice service platform (hereinafter referred to as "paper Quality votes ") and ordinary VAT paper invoices (folded tickets, hereinafter referred to as" paper votes ").

10. Except for pilot taxpayers, when can taxpayers issue full -power invoices in other regions?

Answer: The State Administration of Taxation will gradually expand the scope of the implementation of full electricity invoices in combination with the pilot situation.

Identity management

11. How can pilot taxpayers establish, change, and lift the relationship with taxable personnel?

Answer: The pilot taxpayer can establish, change, and relieve the relationship with tax handling personnel through the Electronic Taxation Bureau or Tax Service Office.

If the pilot taxpayer adds taxable personnel through the Electronic Taxation Bureau or changes to the existing taxable personnel, the tax office authorization is authorized or adjusted. The system will automatically push the authorized authorization information to the tax personnel through the Electronics Taxation Bureau and the mobile terminal. After the tax personnel complete the collection and verification of personal identity information and confirm the authorization information of the push, the association relationship is established, and the system automatically records the associated relationship. If the taxpayer relieves the associated relationship between the tax handling personnel through the Electronic Taxation Bureau, no tax personnel must be confirmed. When the pilot taxpayer applies for new or change the information of the tax personnel in the tax service hall, the tax authority completes or change the information of the tax personnel in the core levy system. The personnel log in to the Electronic Taxation Bureau to confirm the relevant information. After the information is confirmed, the system automatically records the relationship. If the taxpayer shall not be confirmed by the tax personnel in the tax service department, no tax personnel shall be confirmed.

The above method is applied to the establishment of, change, and termination of the relationship between the tax personnel of the institution.

12. How can tax personnel relieve the relationship with the pilot taxpayer?

Answer: When the tax personnel need to terminate the tax network's trusted status association due to reasons such as retirement, retirement, etc., the tax personnel may be lifted or applied for the application of tax service venues online.

13. How can pilot taxpayers establish a relationship with tax -related service agencies (personnel)?

Answer: Pilot taxpayers and tax -related professional service agencies (personnel) commissioned agency relationships to establish the following two methods:

(1) Tax -related professional service agencies (personnel) may submit to the tax authorities through online or offline channels to submit the entrusted tax agreement information signed with the taxpayer. After the taxpayer confirmed at the Electronic Taxation Bureau, the tax -related professional service agency ( Personnel) Get the corresponding tax authority, and the system automatically records the relationship.

(2) Pilot taxpayers may submit the taxation agreement information signed with the tax authorities (personnel) to the tax authorities through online or offline channels. Get the corresponding tax authority, and the system automatically records the relationship.

If the tax -related professional service agency (personnel) shall use the "one person and multiple households" as the taxpayer to handle tax -related issues, the basic information and entrusted tax agreement information shall be submitted to the tax authority before handling.

14. After the pilot taxpayer completes the cancellation, does the identity authentication information and operating permissions of the enterprise authorized person and the authorized person need to be manually revoked in the electronic invoice service platform?

Answer: No need. The platform sets the function of automatic marking failure. After the enterprise completes the cancellation, the electronic invoice service platform automatically synchronizes the status information of the enterprise, and the identity authentication information and operating authority of the authorized person and the authorized person to automatically mark the company's authorized person and the authorized person to be invalid.

15. A company was registered on July 18, 2022. It is currently a small -scale taxpayer. Can I apply for a paper invoice for the use of paper invoices?

Answer: No. At present, the tax authority does not issue a full electrical invoice for the taxpayer.

Turn on the full digital electronic invoice

16. How to issue a red word invoice on the full -electric invoice of the blue word?

Answer: When the ticket party fails to confirm the use, the invoicer will issue a full red letter full electrical invoice after the "Red Word Information Confirmation Wicker" is initiated through the electronic invoice service platform, and there is no need to be confirmed by the ticket party;

When the ticket party has confirmed the use of use, any party can be on the electronic invoice service platform (when the ticket party is a non -trial taxpayer, it initiates and confirmed on the VAT invoice comprehensive service platform) After confirming the other party, the full or partially issued red words. If the ticket party has used the invoice for the VAT declaration deduction, the value -added tax amount listed in the "Confirmation Form" shall be temporarily transferred from the current input tax amount. As a bookkeeping voucher.

17. After the pilot taxpayer obtains a comprehensive digital electronic invoice, if the invoicer initiates a red letter invoice to issue the process, can the ticket party still confirm the invoice use of the invoice?

Answer: If the full electrical invoice is not confirmed and the account is not enrolled, the corresponding all -electric invoice will be locked after the invoicer initiates the red punch process.

If the full electrical invoice has not been confirmed that the use has been included in, if the invoicer parts the red letter invoice, the subject is allowed to deduct the part of the all -electric invoice. Allow to continue to be deducted.

18. After the pilot taxpayer initiates the opening process of the red letter invoice, does the other party confirm the time limit?

Answer: Yes. After initiating the red -red process, the invoicer or the subject must confirm within 72 hours. If it is not confirmed within the prescribed time, the process is automatically discarded, and if a red word invoice is required, the process should be re -launched.

19. Pilot taxpayers issue invoices through the electronic invoice service platform. Can I issue a waste red letter invoice when issuing a red letter invoice?

Answer: The specific rules are as follows:

(1) The sales party initiates the red letter confirmation form that does not need to be confirmed. Before issuing a red letter invoice, the sales party is allowed to withdraw;

(2) After the red letter confirmation information is submitted to the red letter confirmation form, the other party has not allowed the modification before the other party has not confirmed it.

(3) Purchase and selling and selling the red letter confirmation form that the two parties have initiated and the other party confirmed. The red letter confirmation form does not be canceled.

(5) After the red letter confirmation form is initiated, before issuing a red letter invoice, if the original blue word invoice is identified as an abnormal certificate, the system automatically uses the waste red flush process.

Invoice inspection, confirmation, accounting, etc.

20. What are the check channels for comprehensive digital electronic invoices?

Answer: Units and individuals can check through the national VAT invoice inspection platform (https://inv-verinatax.gov.cn).

21. How to log in to the national unified invoice inspection platform?

Answer: The public enters the national unified invoice inspection platform through the input URL (https://inv-verinatax.gov.cn/).

22. How to check the comprehensive digital electronic invoice of the national VAT invoice inspection platform?

Answer: Taxpayers can check the national value -added tax invoice inspection platform to check the full -power invoices. The national value -added tax inspection platform only supports single invoice inspection models, including manual inspection and scan inspection.

23. On August 28, 2022, Gansu taxpayers received vouchers such as full -electricity invoices with the words "VAT Invoice" and other vouchers that met the regulations to apply for deducting the amount of value -added tax input tax and application for export. What should I use to use tax refund or tax refund?

Answer: It is still confirmed through the comprehensive service platform of VAT invoice.

24. After the taxpayer issue or obtain a comprehensive digital electronic invoice, how to fill in the VAT declaration form?

Answer: General taxpayers are selected for the number, amount, and tax amount of full -electricity invoices that are deducted in this issue with the words "VAT invoices". 2) "(Details of the input tax in this period)" In this period: Among them: this period of certification is consistent and the current application deduction "or the 3rd column" preliminary certification is consistent and this period of declaration deduction ".

Generally, the taxpayer has used the full electrical invoice for the deduction of the VAT declaration, and the corresponding VAT tax amount listed in the "Redword Invoice Information Confirmation Form" is listed in the "VAT and the Including Tax and Fee Reporting Form (2)" (Details of the amount of input of this period) Class 20 "Input taxes indicated by the red letter special invoice information form".

25. Our company is a pilot taxpayer. Today I received a full -power invoice. After printing by itself, there is no special seal of the invoice of the seller on the paper printing. Can it be used as a tax voucher?

Answer: Yes. The legal effect and basic use of the full electrical invoice are consistent with paper invoices. The taxpayer uses the paper to print the paper on the tax voucher. It does not need to be a seller to stamp the invoice special seal on the paper printing, but it must be saved at the same time to printed the full electronic electronic file of the paper.

- END -