my country implements electronic value-added tax invoices among new taxpayers
Chinanews.com, Beijing, December 21 (Reporter Zhao Jianhua) The State Administration of Taxation has recently issued the "Announcement on the Implementation of Electronic Value-Added Tax Invoices for New Taxpayers" (hereinafter referred to as the "Announcement"), and decided to start On the basis of the pilot program of electronic VAT invoices, special invoices will be implemented in two steps among newly registered taxpayers nationwide.
Starting from December 21, 2020, special invoices will be digitized among new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo, and Shenzhen. The electronic special ticket issued can be accepted and used nationwide.
Among them, the three regions of Ningbo, Shijiazhuang and Hangzhou have also expanded the scope of recipients of electronic special tickets issued by taxpayers in the early stage.
On January 21, 2021, the electronic payment of special invoices will be implemented among new taxpayers in other regions.
The specific scope of newly established taxpayers who implement electronic special invoices shall be determined by the tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
From the date when the electronic special ticket is implemented in various places, it is necessary to issue paper ordinary VAT invoices, electronic general invoices, special paper VAT invoices, electronic special invoices, paper motor vehicle sales unified invoices and paper second-hand vehicle sales unified invoices Newly established taxpayers, uniformly receive tax UKey and issue invoices.
The "Announcement" clarified that the electronic special ticket uses an electronic signature to replace the special invoice stamp of the paper invoice, and its legal effect, basic purpose, and basic use regulations are the same as the paper special ticket.
After the implementation of electronic special ticket, new taxpayers can issue electronic special tickets or paper special tickets.
The head of the relevant department of the State Administration of Taxation introduced on the 21st that after the implementation of special invoices for new taxpayers, the taxation department will launch more facilitation measures, continue to improve the taxpayers’ sense of experience and satisfaction, and further promote the tax governance system And modernization of governance capabilities.
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