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⑴ Yunnan Province Blockchain Electronic Invoice Operation Guide

In order to implement the series of work arrangements of the State Administration of Taxation on the "decentralization, regulation and service" reform, the Provincial Party Committee and the Provincial Government's "Digital Yunnan" "The Yunnan Provincial Taxation Bureau is vigorously carrying out the promotion of blockchain electronic invoices around "one platform, one industry, one town, two industries, and two types of invoices". Today let’s learn the operation of blockchain electronic invoices! Part 1 Blockchain Merchant Platform Invoicing Initialization Preparation Registration Log in to Yunnan Blockchain Merchant Platform yunnan-cloud.wetax.com.cn, submit relevant registration information, and complete registration . Please complete the application at the Yunnan Tax Bureau before registering on the merchant platform. To log in, merchants use the tax ID or mobile phone number they filled in when registering on the platform. After entering the login page, they must first sign the contract. After successful signing, they can start using it. Contract Signing 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. Just confirm the signature, and you can start using it after the signature is successful. Maintenance and maintenance of invoicing equipment operation path: equipment coding - invoicing equipment - binding Yunnan blockchain electronic invoice Note: If it is not registered with the tax bureau, an error will be returned. Please confirm that you have completed the blockchain merchant registration application with the tax bureau. The operation path of maintaining product codes is: equipment code - product code - new product code - tax product code - enter the name to search. By searching for the product code name, you can quickly find the corresponding code, and selecting it will automatically bring out the product number, tax rate and other information. Check "Default billing items" to "Yes" and click "Add". Note: Select the preferential tax rate that should be enjoyed here. Store management operation path: Group management - store management - check the store number - download the QR code - print the counter card - place the cashier for consumers to scan the code and issue invoices. After scanning the code, consumers can choose to pay for invoicing or review the invoicing method, and invoice That is sent to the consumer's email address. (Be sure to pay attention at this time: check whether the tax plate number is displayed and whether the status is enabled. If these two conditions are not met, invoicing cannot be issued) Download the store invoicing QR code to activate the payment function. Before downloading the store invoicing QR code, you need to activate it. Payment function (currently, you can choose whether to activate this function according to your needs). Finally: after all the above operations are completed, the invoice can be issued and the authenticity can be verified. Part 2 Invoicing Management Manual Filling Here is the manual filling page. After selecting the invoicing type and tax plate (the blockchain merchant identification is displayed as "tax plate number" in the system), you can enter the header and issue the invoice. Scan the QR code to issue an invoice. Consumers scan the QR code to issue an invoice (the QR code here is the store invoicing QR code downloaded in the store management function). Operation path: Open WeChat—scan the consumer to fill in the consumer amount and fill in the header information and click "Pay and invoice" or just "Submit for invoicing". After submitting the invoice, enter the submission success page, click Finish, and enter the invoice list page, where you can see the status and details of the invoice you just applied for. After consumers scan the invoicing QR code at the front desk of the store and submit the invoicing application, the merchant can make invoice-related inquiries on the computer webpage.The information is reviewed, and the corresponding Ludou invoices can be screened for review based on header type, invoice type, review status, etc. Only after passing the review will the invoicing be successful. Operation path: Invoicing management - Invoicing review - After the review is passed, the electronic invoice can be generated in the "District Ticket Assistant" on consumer WeChat. It takes less than 3 minutes from filling in the information to generating the electronic invoice. It is really simple, fast and convenient. To query the invoice issuance status, the merchant can check the invoice details. The operation path is: Query Statistics - Invoice Details - Check the box and proceed with subsequent operations. You can check the invoice issuance status and perform operations such as retry invoicing/redemption/send email/download PDF and other operations on the invoice. The consumer searches for the invoice record. The consumer searches for the invoice record and sends it to the email. Operation path: Open WeChat - find the "District Invoice Assistant" applet - click to enter. The consumer clicks to view the invoice PDF to view the electronic invoice issued, or you can simply The town chooses to send the electronic invoice to the email address, click Send Email, enter the email address, and click Confirm. You can view it in your mailbox. To check the authenticity of units and individuals who have obtained blockchain electronic invoices, they can check and verify through the official website of the Yunnan Provincial Taxation Bureau of the State Administration of Taxation or follow the WeChat public account of the Yunnan Provincial Online Taxation Bureau. They have the right to reject invoices that do not meet the regulations. Well, our study of the blockchain electronic invoice operation ends here. If you have any questions, you are welcome to consult the nearest tax authority!

⑵ Understand the electronic ordinary VAT invoices and special 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 I will talk to you about electronic invoices. Let’s learn about VAT electronic general invoices, blockchain electronic invoices, and VAT electronic special invoices respectively. 1. Electronic general VAT invoices are based on the guidance of the State Administration of Taxation on further promoting the implementation of electronic general VAT invoices in Document Shui Zongfa [2017] No. 31. In order to adapt to the needs of economic and social development and tax modernization, and to meet the needs of taxpayers using value-added To meet the demand for electronic general tax invoices, the State Administration of Taxation has implemented electronic general VAT invoices issued through the new VAT invoice management system (hereinafter referred to as the “new system”) since December 1, 2015. Since the introduction of the policy, electronic value-added tax invoices have become popular in our lives, but there are still some things that financial personnel need to pay attention to in their daily work. 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 3. Electronic general VAT invoices If the issuer and payee need a paper invoice, they can print the format document of the electronic VAT general invoice on their own. Its legal validity, basic purpose, basic usage regulations, etc. are the same as the VAT general invoice produced under the supervision of the tax authorities. 2. How to receive and issue electronic general VAT invoices?The procedures for obtaining and issuing ordinary value tax invoices are basically the same. 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. Which industries are suitable for electronic general VAT invoices? Electronic general invoices for VAT are suitable for e-commerce, telecommunications, express delivery, public utilities, shopping malls, supermarkets and other industries, as well as a large number of general machine-printed invoices, self-printed invoices and general VAT invoices. of taxpayers. 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 Save in electronic form to form electronic accounting files: (1) The source of the electronic accounting data formed is authentic and effective, formed and transmitted by computers and other electronic equipment; (2) The accounting system used can receive and read electronic accounting accurately, completely and effectively Information, can output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and has set up necessary approval procedures such as handling, review, and approval; (3) The electronic file management system used can be effective Receive, manage, and utilize electronic accounting files, comply with 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) Establishing a backup system for electronic accounting files can effectively prevent the impact of natural disasters, accidents and man-made sabotage; (6) The electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation 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) Every dayThe number of times an invoice can be checked online is 5 times. 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. For special VAT invoices issued by yourself, other invoices cannot be checked 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 a national taxThe State Administration of Taxation Announcement No. 22 of 2020 on matters related to the implementation of electronic special value-added tax invoices among newly registered taxpayers has comprehensively promoted the implementation of electronic special value-added tax invoices among newly registered taxpayers nationwide. Work. 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, New taxpayers in 25 regions including Ningxia, Xinjiang, Dalian, Xiamen and Qingdao have implemented special electronic invoices, and the scope of invoice recipients 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 financial payment, unit financial accounting and other systems, and guide market entities and social intermediary servicesInstitutions 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.

⑶ The main roles involved in blockchain electronic invoices are

The roles involved in blockchain electronic invoices are divided into service providers and service users. Service providers include consensus nodes, supervision nodes, business Node; service users include financial departments, invoicing units, invoice collectors, invoice users and regulatory authorities

⑷ How to issue blockchain electronic invoices

Log in to the tax bureau electronic system. After receiving the tax control disk, enter the invoicing process, click to open a general invoice, enter the content and amount, and then open the same invoice. Blockchain electronic invoices have the characteristics of complete traceability of the entire process and non-tampering of information. They are consistent with the invoice logic and can effectively avoid fake invoices and improve the invoice supervision process. It also has the advantages of reducing costs, simplifying processes, and ensuring data security and privacy. It avoids the establishment of a third-party platform and at the same time strengthens the management of corporate invoice information by tax authorities.
Tax invoice is a large and important original accounting voucher. Enterprise financial management also involves the cooperation of multiple systems of finance, production and operation. Taken together, this is a scenario where finance, finance and taxation are integrated. Blockchain will Change the current collaborative pattern and methods. For example, the current electronic invoice inspection requires a clear text submission to verify multiple existing information, and then the inspection results are obtained. If zero-knowledge proof is used, the information of the ticket holder can be further protected and the technical foundation for the electronic development of special invoices can be strengthened. The current double-entry problem faced by the large-scale promotion of electronic invoices can be well solved through the electronic invoice ledger as an application.
The main innovation of blockchain lies in two aspects. First, it solves the human-machine social collaboration problem of human-machine collaboration and machine-machine collaboration after the rapid development of networks and computers. Before this, computers and even great centralization Computer systems all play the role of auxiliary tools. Second, the design of the blockchain can introduce the development of digital assets, finely optimize resource allocation, and establish digital targets for the various rights and attributes of all types of human and material entities that are currently undeveloped, and then use them.
Blockchain electronic invoice introduction
It is a combination of blockchain and tax governance based on massive data. It has the advantages of simplifying processes and promoting sustainable development, and can also help modernize national governance. In 2018, the Shenzhen Municipal Taxation Bureau began to take the lead in strengthening research on the application of blockchain technology in the field of invoices. It conducted research based on the pain points and congestion points of taxpayers using invoices, and refined the needs for blockchain electronic invoices. Tencent Blockchain provided the bottom layer Technical support, Gaodeng Technology and others provided industry solutions, and on August 10 of the same year, the first block in the country was opened at the Shenzhen Guomao Revolving RestaurantChain electronic invoice.
The legal validity, basic purpose, and basic usage regulations of blockchain electronic invoices are the same as those of ordinary value-added tax invoices supervised by tax authorities;
The issuer and payee of blockchain electronic invoices require paper invoices. , you can print the format file of the electronic ordinary invoice by yourself.
Using blockchain electronic invoices, operators can apply for, issue, inspect, and record invoices on the blockchain; consumers can store, transfer, and reimburse on the chain; and for tax regulators and managers, As far as the tax bureau is concerned, it can achieve scientific and technological innovation in full-process supervision and realize paperless intelligent tax management.
The functional characteristics of blockchain electronic invoice
It has the characteristics of complete traceability of the whole process and non-tampering of information. It is consistent with the invoice logic and can effectively avoid fake invoices and improve the invoice supervision process. Blockchain electronic invoices will connect every invoice stakeholder and can trace the source, authenticity, and accounting information of invoices, solving problems such as over-reporting of one ticket, false claims, and difficulty in verifying authenticity during the invoice circulation process. In addition, it also has the advantages of reducing costs, simplifying processes, and ensuring data security and privacy.

Legal basis:
"Invoice Management Measures of the People's Republic of China"
Article 19 Units and individuals that sell goods, provide services, and engage in other business activities shall collect payments from external business operations. The payer shall issue an invoice to the payee; under special circumstances, the payer shall issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments when purchasing goods, receiving services, or engaging in other business activities. When obtaining an invoice, no request is made to change the product name or amount.

⑸ What is blockchain electronic invoice

Blockchain electronic invoice is an electronic invoice that uses blockchain technology. Using blockchain electronic invoices, operator Jianqiao can realize invoice application, issuance, inspection, and accounting on the blockchain; consumers can implement operations such as storage, transfer, and reimbursement on the chain; blockchain electronic invoices have the entire process Features such as complete traceability and non-tamperable information are consistent with the invoice logic, which can effectively avoid fake invoices and improve the invoice supervision process. It also has the advantages of reducing costs, simplifying processes, and ensuring data security and privacy.
Traditional tax electronic invoices require anti-counterfeiting tax control equipment and the tax authorities to build a third-party platform, which increases the operating costs of enterprises and tax authorities. Blockchain electronic invoices avoid the establishment of third-party platforms and at the same time strengthen the management of corporate invoice information by tax authorities.

⑹ Will blockchain electronic invoices be subject to tax and how to issue one?

Blockchain electronic invoices will be subject to tax. The specific operation method is 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. The taxpayer is selling goods or providing servicesWhen purchasing, an electronic invoice needs to be provided to the buyer and the invoice information must be recorded in the sales record. Mo Guai Dou
4. The tax bureau checks and compares the sales records and invoice information to confirm the taxpayer's sales volume and tax payable.