New taxpayers' value-added tax invoices will be electronic

The VAT electronic ticket is here!

　　The style is more concise, the application method is faster, the remote delivery is more convenient, the financial management is more efficient, the storage and storage is more economical... Electronic invoices have many benefits.

　　Recently, there has been good news about the electronic invoice.

The reporter learned from the State Administration of Taxation that in order to fully implement the “Regulations on Optimizing the Business Environment”, deepen the reform of “delegating management and services” in the taxation field, and improve the informatization level of tax management services, the State Administration of Taxation has recently issued the The Announcement on Matters Concerning the Implementation of the Electronic Application of Special Value-Added Tax Invoices among Taxpayers (hereinafter referred to as the "Announcement"), it was decided to establish new registered taxpayers across the country in two steps on the basis of the early implementation of the electronic value-added invoice Electronic special ticket is implemented in China.

　　Previously, in order to meet the needs of economic and social development and tax modernization, the State Administration of Taxation has implemented step by step electronic ordinary VAT invoices since 2015, which has been welcomed by taxpayers.

Since September 1, 2020, pilots of electronic special invoices have been successively launched among newly established taxpayers in Ningbo, Shijiazhuang and Hangzhou. The newly launched electronic special VAT invoices are simple in style, fast in receipt, convenient in delivery, and efficient in management. , Storage economy and other advantages, which are conducive to better serving market entities, reducing their institutional transaction costs, and optimizing the taxation business environment.

　　The promotion of e-tickets nationwide will take two steps.

It is understood that the taxation department will implement special ticket electronic payment for new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen from December 21, 2020. E-tickets issued in these areas 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.

How do new taxpayers receive electronic special tickets?

　　From the date of implementation of electronic special ticket in various regions, 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 cars 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 taxation 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 policy regulations and operating points in a timely manner, and smoothly issue and receive electronic tickets. Special ticket.

How to ensure the validity of the electronic special ticket?

　　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.

Units and individuals can check the electronic special ticket information through the national value-added tax invoice verification platform, or download the VAT electronic invoice format file reader through the above-mentioned platform, check the electronic special ticket and verify the validity of the electronic signature.

Can a paper ticket be issued after the special ticket is electronic?

　　The "Announcement" emphasizes that after the implementation of the electronic special ticket, new taxpayers can issue electronic special tickets or paper special tickets.

If the ticket-receiver requests a paper special ticket, the issuing party shall issue a paper special ticket.

Taxpayers who use electronic invoices for reimbursement and filing in their accounts shall be implemented in accordance with the "Notice of the State Archives of the Ministry of Finance on Standardizing the Reimbursement and Filing of Electronic Accounting Vouchers" (Cai Kuai [2020] No. 6).

　　According to the person in charge of the relevant department of the State Administration of Taxation, after the implementation of the electronic payment of special invoices among new taxpayers, the taxation department will launch more facilitation measures, continue to improve taxpayers’ sense of experience and satisfaction, and further promote the tax governance system and governance capabilities modernization.

　　Wang Wenzheng