The electronic special ticket is here, and 11 places including Shanghai and Shenzhen are online today, the effect is the same as the paper special ticket
Beijing News Express (Reporter Jiang Huizi) The State Administration of Taxation issued an announcement on December 20 that starting from December 21, the electronic value-added tax invoice will be implemented nationwide in two steps.
New taxpayers can apply, and the value-added tax electronic special ticket has the same effect as the paper special ticket.
According to the "Announcement", the electronicization of special value-added tax invoices (hereinafter referred to as "special invoice electronicization") has been piloted in Ningbo, Shijiazhuang and Hangzhou in the early stage. On this basis, new registered taxpayers ( Hereinafter referred to as "new taxpayers"), special invoices are electronicized.
According to the "Announcement" from December 21, 2020, the electronic payment of special invoices will be implemented among new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. , E-tickets issued in these areas can be accepted 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, in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, New taxpayers in 25 regions, including Xinjiang, Dalian, Xiamen, and Qingdao, implemented special invoices electronically.
Doubt 1: Is the electronic special ticket the same as the paper special ticket?
The electronic special invoice has a 12-digit invoice code, supervised by the tax bureaus of each province, and uses an electronic signature instead of the special invoice stamp. It is a special value-added tax invoice, and its legal effect, basic purpose, and basic use regulations are the same as the special paper value-added invoice.
When a taxpayer issues special value-added tax invoices, either an electronic special ticket or a paper special ticket can be issued.
Where the ticket-receiver requests a paper special ticket, the issuing party shall issue a paper special ticket.
Question 2: Which taxpayers can apply for electronic special ticket?
According to the "Announcement", all new taxpayers have implemented special invoices electronically, and the recipients of the invoices are nationwide.
The specific scope of newly established taxpayers who implement electronic special invoices shall be determined by the tax bureaus of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as the "provincial tax bureaus") of the State Administration of Taxation.
Question 3: How to apply for an electronic ticket?
From the date when the electronic special ticket is implemented in various places, it is necessary to issue general paper VAT invoices, electronic general invoices, special paper VAT invoices (hereinafter referred to as "paper special tickets"), electronic special tickets, and paper motor vehicle sales New taxpayers with unified invoices and unified invoices for sales of paper second-hand vehicles will receive tax UKey invoices uniformly.
In order to further reduce the burden on taxpayers, the tax department issues tax UKeys to new taxpayers free of charge, and relies on systems such as the VAT electronic invoice public service platform to provide free electronic special ticket issuance, invoice status inquiry and batch information download services.
At the same time, the tax department also implements the “first ticket service system” for taxpayers who issue and receive electronic special tickets for the first time. Through online and offline methods, they can help taxpayers fully grasp the policies, regulations and operating points in a timely manner, and smoothly receive electronic special tickets. ticket.
Doubt 4: How to deduct the electronic special ticket?
If the ticket recipient obtains an electronic special ticket to declare the input VAT tax deduction or apply for export tax refund or tax refund, it shall log on to the comprehensive service platform of value-added tax invoice to confirm the purpose of the invoice. The login address shall be determined and announced by the tax bureau of each province.
Question 5: How to verify the validity of electronic invoices?
Units and individuals can check the electronic special invoice information through the national value-added tax invoice inspection platform (https://inv-veri.chinatax.gov.cn); they can download and read the VAT electronic invoice format file through the national value-added tax invoice inspection platform Check the electronic special ticket and verify the validity of the electronic signature.
Beijing News reporter Jiang Huizi