税务局区块链电子发票,税务区块链电子发票

近年来，随着社会经济的发展，税务局区块链电子发票也日益受到重视。区块链电子发票是一种基于区块链技术的新型电子发票，它具有去中心化、不可篡改、安全可靠等特点。

税务局区块链电子发票的出现，为税务管理提供了有力的保障。它不仅可以记录发票信息，而且可以实现对发票信息的实时监控，有效防止税收漏洞的产生。

税务局区块链电子发票的发展对企业也有重大的意义。它可以有效降低企业的管理成本，提高企业的经济效益。同时，它还可以帮助企业更好地实现税务报表的报送，有效避免税务违法行为的发生。

此外，税务局区块链电子发票还可以帮助税务机关实现税收征管的及时准确。它可以为税务机关提供及时准确的税收征管数据，有助于税务机关更好地实施税收管理政策。

总之，税务局区块链电子发票的发展具有重大的社会意义。它既可以有效防止税收漏洞，又可以帮助企业更好地实现税务报表的报送，还可以为税务机关提供及时准确的税收征管数据。因此，税务局应加大对区块链电子发票的推广力度，为社会经济发展做出积极贡献。

请查看相关英文文档

1. Let you know about blockchain electronic invoices

Hot questions and answers | Ten questions and ten answers, let you know about blockchain electronic invoices~~1. Blockchain invoices What are the advantages compared with other general types of invoices? Answer: 1), completely free; 2), cost saving; 3), the process is simple. 2. Do blockchain invoices have legal effect? ​​Answer: The Yunnan Province general electronic invoices and Yunnan Province ×× enterprise electronic invoices issued using the blockchain invoice management system are different from the Yunnan Province general machine-printed invoices and Yunnan Province general machine-printed invoices supervised by the Yunnan Provincial Taxation Bureau. General fixed-amount invoices, Yunnan general manual invoices and named invoices have the same legal effect. 3. What is the application process for taxpayers to activate the blockchain invoice issuance function? Answer: 1) Taxpayers submit information; 2) Perform invoicing registration and on-chain operations on the tax side of the blockchain invoice platform. 4. What information do taxpayers need to provide to activate the blockchain invoice issuance function? Answer: 1), a copy of the business license loaded with the unified social credit code; 2), contact person and contact number. To ensure subsequent system operations, taxpayers need to be equipped with a computer connected to the Internet. 5. Blockchain invoice issuance process? Answer: 1). The tax end registers and uploads the blockchain to generate the invoicing QR code; 2) The merchant registers the blockchain invoice system on the blockchain invoice merchant platform; 3) The merchant login area The blockchain merchant platform sets up the system and downloads the invoicing QR code; 4) After the business operation occurs, the consumer scans the invoicing QR code and fills in the consumption amount and other relevant information; 5) After the information is completed, the consumer submits the invoicing; 6) The merchant logs into the blockchain merchant platform to review the invoice submitted by the consumer; 7) After the merchant passes the review, the invoice is completed; 8) The consumer can view the invoice in the WeChat applet, and the merchant can query the invoice on the merchant platform bill. 6. Is it possible not to conduct invoicing review? Answer: After the merchant activates payment, consumers can automatically issue invoices when they pay, and the merchant does not need to conduct invoicing review. However, after payment is enabled, 0.38% of the transaction amount will be charged to the third party as a transaction fee for each transaction. 7. Can mobile phones be used for invoicing review? Answer: Currently, mobile phone review is not supported. The next step will be to develop and launch a mobile phone version that is convenient for taxpayers to use. 8. After a consumer submits a billing application, how can he check the billing status and invoice? Answer: Open the WeChat applet: Yunnan District Billing Assistant to check. 9. How to check blockchain invoices? Answer: There are currently two entrances to check blockchain invoices: 1) Log in to the official website of the Yunnan Provincial Taxation Bureau of the State Administration of Taxation - I want to check - Blockchain invoice query; 2) Follow Yunnan Provincial Electronic Taxation Bureau WeChat public account—Business processing—Services—Blockchain invoice inspection. 10. Which taxpayers cannot apply for blockchain invoices temporarily? Answer: 1) Taxpayers who have used value-added tax invoices; 2) Taxpayers who have not received a business license loaded with a unified social credit code.

2. How much can Shenzhen Blockchain VAT ordinary invoices be issued in a quarter?

Shenzhen Blockchain VAT ordinary invoices can be issued up to 50 in a quarter. The limit regulations are as follows: the maximum invoicing limit for a single invoice is 100,000.The total monthly limit is 500,000. The total monthly invoicing amount reached PaMengxiao 500,000. According to the fourth block of the "Announcement of the State Administration of Taxation, Shenzhen Taxation Bureau on Issues Related to the Promotion of Electronic Ordinary Invoices Issued by Chun Zhixing through the Blockchain System" (No. 11, 2018) The invoice code of the chain electronic general invoice is 144031809110, of which the 6th to 7th digits are the year, the 8th digit 0 represents the general industry type, the 9th digit 9 represents the exclusive category of Shenzhen electronic general invoices, and the 10th digit represents the batch times, the 11th digit represents the joint edition, and the 12th digit 0 represents the unlimited amount version. The invoice number is 8 digits and is automatically compiled according to the invoicing limit of all blockchain electronic ordinary invoices.

3. Shenzhen mobile tax platform launches blockchain electronic invoices

On April 1, the Shenzhen mobile tax platform launched a new "Invoicing Easy" function, and blockchain electronic invoices can be issued. Complete online. Log in to the Shenzhen Municipal Taxation Bureau's tax applet through your mobile phone, enter the "Easy Invoicing" module, open the QR code, scan the code to enter the information and submit it. The corporate invoice officer will go to the Shenzhen mobile tax platform @深圳水狠狠肖zao After passing the verification, the blockchain electronic invoice can be automatically sent to the customer's WeChat. "Easy Invoicing" realizes no need for docking, no hardware, and no fees. There is no manual process such as approval of ticket types and receipt of purchase invoices. If the use of tickets exceeds the credit limit, you only need to swipe your face to apply for an increase in credit, and the entire process can be processed online. Starting from April 1, enterprises can also query and count the blockchain invoices issued in the current month through @深圳, and can also maintain the invoicing QR code, issuer permissions, etc., and various invoicing functions can be realized on one screen. The blockchain electronic invoice express version of the WeChat merchant platform has also been upgraded simultaneously. WeChat merchants only need to activate the electronic invoice function and make simple configurations to use it. Merchants can set the permissions of invoicing personnel on the WeChat merchant platform, and the front desk clerk can operate it, while avoiding the risk of invoice abuse. Merchants can freely choose between "scan code invoicing" and WeChat payment receipt invoicing, which is both safe and convenient. . △Enterprises use blockchain electronic invoices issued by the Shenzhen Tax Platform @深圳水 WeChat applet to learn that since Shenzhen’s first blockchain electronic invoice was issued at the Shenzhen Guomao Restaurant on August 10, 2018, the system has been 7* Blockchain invoice services are provided 24 hours a day without interruption. Based on the tamper-proof and traceable advantages of blockchain technology, the entire invoice process from issuance to reimbursement is made trustworthy. It is completely de-mediated and completely breaks the physical limitations of electronic invoices, making it flexible. Meet taxpayers’ business needs for customized invoices. At present, it has covered more than 100 industries such as wholesale and retail, hotels and restaurants, port transportation, real estate, Internet, and medical care, and has been accessed by more than 25,000 companies including Tencent, Wal-Mart, China Merchants Bank, China UnionPay, Evergrande Real Estate, Gome Electrical Appliances, and Vanke Property Management. , as of the end of March 2021, Shenzhen has issued more than 47 million blockchain electronic invoices, with a total invoice amount exceeding 60 billion yuan, and the average daily invoice volume has exceeded 120,000. Li Ronghui, Director of the Collection Management and Technology Development Department of the Shenzhen Municipal Taxation Bureau, said that blockchain electronic invoices, blockchain bankruptcy matters linked processing cloud platform, "microSmart applications such as "Taxation" App and "@深圳" are innovative results of the tax department's use of blockchain technology to promote convenience and benefit to the people. As a new technical means to improve tax governance capabilities, blockchain technology is helping enterprises reduce costs and improve efficiency. , realizing data and information sharing among government departments, improving work collaboration efficiency, improving the data governance capabilities of government departments, and improving the business environment, etc., and achieved remarkable results.

4. Understand VAT electronic general invoices, special invoices, and district invoices in one article Blockchain Electronic Invoice

Today’s life is becoming more and more technological, information-based, and intelligent. Our tax management has also begun to rely on big data and the Internet for supervision, which not only facilitates taxpayers but also improves management efficiency. Today Let’s talk about electronic invoices. Let’s learn about electronic ordinary VAT invoices, blockchain electronic invoices, and electronic special VAT invoices respectively. 1. Electronic ordinary VAT invoices are based on the National Tax Administration Document No. 31 [2017] Guiding Opinions of the State Administration of Taxation on Further Implementing Electronic General VAT Invoices In order to adapt to the needs of economic and social development and tax modernization and meet the needs of taxpayers to use electronic general VAT invoices, the State Administration of Taxation will implement the Electronic general VAT invoices issued through the new VAT invoice management system (hereinafter referred to as the "new system"). Since the policy was promulgated, electronic VAT invoices have become popular in our lives, but there are still some problems in the daily work of financial personnel. Matters needing attention. 1. Legal and tax effects of electronic general VAT invoices State Administration of Taxation Announcement No. 84 of 2015 State Administration of Taxation on issues related to the implementation of electronic general VAT invoices issued through the VAT electronic invoice system III. If the issuer and payee of an electronic general VAT invoice need a paper invoice, they can print the format document of the electronic general VAT invoice by themselves. Its legal effect, basic purpose, basic usage regulations, etc. are consistent with the VAT regulations supervised by the tax authorities. Ordinary invoices are the same. 2. How to obtain and issue electronic VAT ordinary invoices. The procedures for obtaining and issuing electronic VAT ordinary invoices are basically the same as those for ordinary VAT invoices. You need to apply for invoice type verification and invoice collection at the Electronic Taxation Bureau. . It should be noted that most of the business of the Electronic Taxation Bureau currently requires real-name identification and face recognition, and must be the legal person, financial person in charge, tax handler, and invoice purchaser of the unit. 3. Value-added tax Which industries are suitable for electronic general invoices to use VAT? Electronic general invoices are suitable for e-commerce, telecommunications, express delivery, public utilities, shopping malls, supermarkets and other industries, as well as taxpayers who use a large number of general machine-printed invoices, self-printed invoices and general value-added tax invoices. 4. Does the electronic general VAT invoice need to be printed? Article 8 of the Accounting Archives Management Measures No. 79 of the Ministry of Finance and the State Archives Administration (2015) meets the following conditions at the same time, the electronic accounting data within the unit’s archiving scope can only be Saved in electronic form to form electronic accounting files: (1) The source of the electronic accounting data formed is authentic and valid, formed and transmitted by computers and other electronic equipment; (2) The accounting system usedBe able to accurately, completely and effectively receive and read electronic accounting data, be able to output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and set up necessary approval procedures for handling, review and approval. ; (3) The electronic file management system used can effectively receive, manage, and utilize electronic accounting files, meet the long-term storage requirements of electronic files, and establish a retrieval relationship between electronic accounting files and other associated paper accounting files; (4) ) Take effective measures to prevent electronic accounting files from being tampered with; (5) Establish a backup system for electronic accounting files, which can effectively prevent the impact of natural disasters, accidents and man-made sabotage; (6) The electronic accounting data formed does not have permanent preservation value or other important accounting files that preserve value. According to regulations, although electronic invoices can only be archived and saved in electronic form, in practice, for the convenience of reimbursement and review, it is recommended that enterprises print paper invoices and keep the electronic version of the invoice at the same time. 5. Do electronic ordinary VAT invoices have to be printed in color? In practice, some financial personnel believe that electronic invoices must be printed in color. In fact, the issuer and the payee can print the format document of the electronic invoice on the paper of their choice (either color or black and white). Its legal effect, basic purpose, basic usage regulations, etc. are the same as the ordinary VAT invoice produced by the tax authorities. Therefore, whether it is black and white or color does not affect the use of electronic invoices. 6. How to verify the electronic general VAT invoice after obtaining it? Log in to the National VAT Invoice Verification Platform of the State Administration of Taxation (1) to verify the invoices issued using the VAT invoice management system, including: VAT special invoices, VAT invoices Electronic special invoices, ordinary VAT invoices (folded invoices), ordinary VAT invoices (rolled invoices), electronic ordinary VAT invoices (including electronic ordinary VAT invoices for toll roads), unified invoices for motor vehicle sales, and unified second-hand car sales The time range within which invoices (2) can be inspected: Invoices issued by the value-added tax invoice management system within the last five years can be inspected; invoices issued on the same day can be inspected on the same day. (3) Each invoice can be checked online 5 times a day. If the number is exceeded, please check again the next day. Invoice verification requires a browser that meets the requirements and the download of the root certificate. Financial personnel should pay attention to the website requirements during actual operations. During inspection, you need to provide the invoice code, invoice number, invoice date, and verification code. 7. Other issues that should be paid attention to in the practice of electronic general VAT invoices. Electronic invoices facilitate our daily work and life, but because they can be printed repeatedly, repeated reimbursement may occur if you are not careful. It is recommended that financial personnel create a memorandum when reimbursing electronic invoices. , record the issuance date, invoice code, invoice number, tax-exclusive amount, tax and other contents of the reimbursement invoice, so that duplication can be checked to avoid repeated reimbursement when reimbursing electronic invoices for the same period or with the same content. 2. Blockchain electronic invoices 1. Why implement blockchain electronic invoices? Since the current electronic tax bureau system of enterprises does not open all upstream and downstream invoice issuance and data query functions related to the enterprise, so enterprises generally can only check upstream invoices. Special VAT issued by yourselfFor electronic invoices, other invoices cannot be queried in time through the system, so electronic invoices still have the risk of repeated reimbursement. In response to this situation, blockchain electronic invoices were launched. For example, Shenzhen was the first to be piloted, and subsequently Beijing, Guangzhou, Fujian, Yunnan and other regions also began to implement it. Blockchain electronic invoices are designed to solve the pain points of electronic invoices: information silos still exist after the invoices are digitized, the problems of false issuance and staggered invoices are still prominent, and the entire process management is not electronic after the invoices are digitized. 2. What should financial personnel pay attention to when receiving blockchain electronic invoices? When financial personnel receive blockchain electronic invoices, they should pay attention to the differences from ordinary electronic value-added tax invoices. The title of electronic general VAT invoice is generally "XX Electronic General Invoice for VAT", and the title of blockchain electronic invoice is generally "XX Electronic General Invoice", "XX Province General Electronic Invoice", "XX Province ×× Enterprise Electronic Invoice" . 3. What is the effectiveness of blockchain electronic invoices? Regarding the legal and tax effectiveness of blockchain electronic invoices, the State Administration of Taxation in Guangzhou, Fujian, and Yunnan have issued documents clarifying the legal effectiveness, basic purposes, and basic usage regulations of blockchain electronic invoices. It is the same as the general invoice issued by other invoicing software approved by the tax department. If the issuer and payee need paper invoices, they can download the format file for printing the invoice by themselves. The color difference caused by different printing equipment will not affect the validity. 4. Inspection of blockchain electronic invoices Due to the certain regional nature of blockchain electronic invoices, they cannot be inspected on the National Value-Added Tax Invoice Inspection Platform of the State Administration of Taxation. Generally, it is necessary to log in to the electronic tax bureau platforms of various regions for inspection. 3. Special electronic value-added tax invoices With the widespread use of electronic ordinary invoices, the advantages of electronic invoices such as convenient payment, convenient storage, cost saving, and green environmental protection are increasingly recognized by taxpayers. In response to this situation, the tax department launched a special electronic value-added tax invoice. With the approval of the State Administration of Taxation, Haishu District and Cixi City in Ningbo City selected some new taxpayers to implement electronic special value-added tax invoices on a pilot basis. On December 20, 2020, the State Administration of Taxation issued the State Administration of Taxation Announcement No. 22 of 2020 on matters related to the implementation of electronic value-added tax invoices among new taxpayers to fully promote the registration of new establishments nationwide. Implement the electronicization of special value-added tax invoices among taxpayers. According to the announcement: Starting from December 21, 2020, electronic special invoices will be implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. The scope of recipients is nationwide. Among them, three regions, including Ningbo, Shijiazhuang and Hangzhou, have piloted taxpayers to issue special electronic value-added tax invoices (hereinafter referred to as "electronic special invoices") to expand the scope of payees nationwide. Starting from January 21, 2021, in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Special invoices are implemented for new taxpayers in 25 regions including Ningxia, Xinjiang, Dalian, Xiamen and Qingdao.Electronic, the scope of the payee is nationwide. You need to pay attention to the following points for electronic special VAT invoices: 1. Electronic special VAT invoices should complete the verification of the invoice type, the approval of the maximum invoicing limit of special VAT invoices, receive free tax UKey, and download and install the VAT invoice invoicing software. Ready to issue. 2. The legal validity, basic purposes, and basic usage regulations of electronic special VAT invoices and paper special VAT invoices are the same. 3. If an error occurs in the electronic special VAT invoice that is reissued in the current month, fees cannot be charged and can only be recharged. This is the same as the ordinary electronic VAT invoice. 4. The electronic special VAT invoice received is also inspected on the National VAT Invoice Inspection Platform. 5. Electronic special VAT invoices are the same as paper special VAT invoices. When there are many types of goods, a sales list can be issued. 4. Subsequent Development of Electronic Invoices Notice No. 48 of Shuizongfa [2020] on Several Measures to Promote the Facilitation Reform of Tax Payment and Optimize the Tax Business Environment III. Steady Advancement of Electronic Invoice Reform to Promote Tax Processing Speed, Increase Efficiency and Reduce Burden (10) Implement the reform of electronic invoices step by step. On the basis of realizing the electronicization of ordinary VAT invoices, new taxpayers in some regions will be selected to carry out electronic reform of special VAT invoices in 2020, and the electronicization of special VAT invoices for new taxpayers will be basically achieved by the end of the year. Before the end of 2021, strive to build a national unified electronic invoice service platform and a tax network trusted identity system, establish a management service model that matches the electronic invoices, enhance the convenience of market entities using invoices, further reduce institutional transaction costs, and promote smart Tax construction. (The State Administration of Taxation will take the lead, and the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Finance, and the Cryptozoology Bureau will be responsible according to the division of responsibilities) (11) Promote the social collaboration of electronic invoice applications. The tax department has disclosed electronic invoice data specifications and technical standards to accelerate the formulation of national standards. Finance, archives and other departments actively promote the electronic entry, reimbursement and archiving of accounting vouchers, promote the connection of electronic invoices with fiscal payment, unit financial accounting and other systems, and guide market entities and social intermediary service agencies to improve the electronic level of financial management and accounting file management. . Accelerate the revision of laws and regulations such as the "Invoice Management Measures of the People's Republic of China" and strengthen legal support for the promotion and application of electronic invoices. (The State Administration of Taxation, the Ministry of Finance, the Archives Bureau, the Cryptozoology Bureau, and the Ministry of Justice are responsible according to the division of responsibilities.) According to the regulations, we can be sure that the use of electronic invoices will become a trend in the future, and electronic invoices will also be popularized in our lives and economic businesses. In every aspect.

5. Safer and more reliable, paper-based universal machine-printed invoices will be replaced starting next year

The following is the text of the warm reminder from the Mengzi City Taxation Bureau of the State Administration of Taxation on the promotion of the application of blockchain electronic invoices Dear Taxpayer People: In order to conscientiously implement the decisions and arrangements of the State Administration of Taxation, the Provincial Party Committee and the Provincial Government on the use of blockchain technology, as well as the relevant work requirements of the provincial bureaus and state bureaus, the Mengzi Municipal Taxation Bureau will carry out district taxation starting from January 1, 2021. Expand promotion of blockchain electronic invoices. Starting from January 1, 2021, the Mengzi Municipal Taxation Bureau will stop providing paper general machine-printed invoices;Before June 30, 2021, the scope of promotion will be gradually expanded, and limited supply will be provided to taxpayers who use fixed-amount invoices; after June 30, 2021, all taxpayers who purchased paper universal machine-printed invoices but have not issued them will be collected. Blockchain electronic invoices will replace universal machine-printed invoices. Douyu State Administration of Taxation Mengzi City Taxation Bureau December 15, 2020 What is a blockchain electronic invoice? Blockchain electronic invoices realize full-process management of the invoice from issuance to reimbursement by uploading invoice-related information to the chain. An invoice can be checked, verified, credible and traceable. The blockchain electronic invoice management system built by Yunnan Province is mainly aimed at invoices issued without using the value-added tax invoice management system, such as general machine-printed invoices, named invoices, fixed-amount invoices and manual invoices. Taxpayers can choose to use blockchain electronic invoices, and qualified taxpayers can also choose to use invoices issued by the VAT invoice management system. Next, let us learn how to issue a blockchain electronic invoice! 1. Taxpayers first need to apply to the competent tax authority for the use of blockchain electronic invoices and submit relevant materials. The tax authorities open the blockchain for taxpayers. 2. After taxpayers log on to the chain, they can register as users. Go to the web page on your computer to register (if the tax authority has not activated the chain for taxpayers, you cannot register). 3. Click "Register Now" to open the registration page. The content with "*" on the registration page is required for Kuanzi. After filling in the required content, click "Register" to complete the account registration (the registration code does not need to be filled in). 4. Click "Account Login" and log in using the account number and password used during registration. Users who log in to the merchant platform for the first time need to complete the contract signing and enter the merchant platform after signing. When logging into the merchant platform for the first time, if you encounter the prompt "The store does not have a tax disk bound", just click OK. 5. After logging in to the merchant platform, click "System Settings" - "Bind WeChat". After binding WeChat, you can use WeChat to scan the QR code to log in to the merchant platform. 6. After logging into the merchant platform, click "Equipment Coding" - "Invoicing Equipment" - "Bind Yunnan Blockchain Electronic Invoice". When binding the tax disk, the "*" content is required. After completing the filling, click "Synchronize". 7. Click "Equipment Code" - "Product Code" - "Add Product Code" - "Tax Product Code" - "Enter the name to search" on the merchant platform. You can quickly find the corresponding code by searching for the product code name. "Select" It will automatically bring out the product number, select the applicable tax rate and other information. Check "Default billing items" to "Yes" and click "New careful sales and absolute increase". 8. Click "Group Management" - "Store Management" on the merchant platform. Check the store, click "Modify", click "Tax Disk" to select the tax disk number, fill in the "Biller" and click OK, then "Download the store QR code" to make a QR code table card for customers to scan on WeChat. Invoicing. 9. Now customers can use WeChat to scan the QR code to submit invoicing information. 10. After the customer submits the information, the taxpayer can see the invoicing information submitted by the customer in the "Invoicing Management" - "Invoicing Review" on the merchant platform. Please check the invoicing information carefully and decide whether to pass it.Review. 11. Click "Query Statistics" - "Invoice Details" on the merchant platform to view the invoice issuance status, and perform operations such as retry issuance/redemption/send email/download PDF of the invoice.

6. Why is blockchain invoice not tax-free now?

Because there is no application.
The specific application steps are as follows:
1. Log in to the Electronic Taxation Bureau, click on the tax to be processed, and then click on the merit processing.
2. Click on the invoice, check the category and click Apply after approval.
3. Check the blockchain electronic invoice and enter the number of copies you need to apply for. Click Next in the lower right corner of the page and click Next.
4. Finally, click Submit. Some areas will automatically approve companies, so you don't need to apply.

7. How to collect taxes on Yunnan blockchain electronic invoices

Same as traditional fees. In terms of taxation, the tax collection method of Yunnan blockchain electronic invoices is basically the same as that of traditional paper invoices. The details are as follows:
1. After taxpayers issue electronic invoices, they need to upload the invoice information to the tax bureau’s electronic invoice platform.
2. The tax bureau will review and certify the uploaded invoice information to confirm the authenticity and legality of the invoice.
3. When taxpayers sell goods or provide services, they need to provide electronic invoices to buyers and record the invoice information in the sales record status.
4. The tax bureau checks and compares the sales records and ticket information to confirm the taxpayer's sales volume and tax payable.