卓尔区块,卓克·科技参考
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㈡ Understand VAT electronic general invoices, special invoices, and blockchain electronic invoices in one article
p> 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 the efficiency of management. Today I will talk to you about it Let’s talk about electronic invoices. Let’s learn about VAT electronic ordinary invoices, blockchain electronic invoices, and VAT electronic special invoices respectively. 1. VAT electronic ordinary invoices are based on Document Taxation General Issue [2017] No. 31 of the State Administration of Taxation on further improving Guiding Opinions on the Implementation of 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 has implemented the management of electronic general VAT invoices since December 1, 2015. Electronic general VAT invoices issued by the new system (hereinafter referred to as the "new system"). Since the introduction of the policy, electronic VAT invoices have become popular in our lives, but there are still some matters that financial personnel need to pay attention to in their daily work. 1 , the legal and tax effects of VAT electronic ordinary invoices, the State Administration of TaxationAnnouncement No. 84 of 2015 of the State Administration of Taxation on issues related to the implementation of electronic general VAT invoices issued through the electronic value-added tax invoice system III. If the issuer and payee of electronic general VAT invoices need paper invoices, they can do so on their own The format document for printing electronic VAT ordinary invoices has the same legal effect, basic purpose, basic usage regulations, etc. as the ordinary VAT invoices supervised by the tax authorities. 2. How to obtain and issue electronic general VAT invoices. The procedures for obtaining and issuing electronic general VAT invoices are basically the same as those for obtaining ordinary VAT invoices. You need to apply for invoice type approval 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 vouchers, 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 check the electronic general VAT invoice after obtaining it? Log in to the National VAT Invoice Inspection Platform (1) of the State Administration of Taxation to checkVerify invoices issued using the VAT invoice management system, including: special VAT invoices, special electronic VAT invoices, ordinary VAT invoices (folded invoices), ordinary VAT invoices (scroll tickets), electronic ordinary VAT invoices (including charges) Highway toll VAT electronic general invoices), motor vehicle sales unified invoices, second-hand car sales unified invoices (2) The time range that can be inspected: Invoices issued by the VAT invoice management system within the last 5 years can be inspected; invoices issued on the same day can be inspected on the same day Carry out inspection. (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. 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, you need to log in to each country.The regional electronic tax bureau platform conducts inspections. 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, 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 use of invoices by market entities, and furtherReduce institutional transaction costs and promote the construction of smart taxation. (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.- 上一篇: 电子区块链发票怎么开,电子区块链发票是什么样子的
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