Sino-Singapore Jingwei Client, January 21 (Zhang Meng) Following the implementation of VAT electronic special invoices in 11 places before, from January 21, 25 regions including Beijing, Shanxi, Inner Mongolia and Liaoning will add special electronic VAT invoices. Circle of friends".
"Expansion" of the implementation scope of VAT electronic special ticket
The State Administration of Taxation issued a notice stating that starting from December 21, 2020, special fares will be implemented among new taxpayers in 11 regions including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. Electronic, the scope of the ticket recipient is nationwide.
Value-added tax electronic special invoice (sample ticket).
Source: Official website of the State Administration of Taxation
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, Ningxia New taxpayers in 25 regions, including Xinjiang, Dalian, Xiamen and Qingdao, implement special invoices electronically, and the recipients of the invoices are nationwide.
How to issue an electronic VAT ticket?
The State Administration of Taxation stated that the electronic special invoice is a special value-added tax invoice, and its legal effect, basic purpose, and basic use regulations are the same as the special paper-based value-added tax invoice.
Tax authorities issue tax UKeys to new taxpayers free of charge, and tax authorities rely on the public service platform for VAT electronic invoices to provide new taxpayers with free electronic special ticket issuance services.
New taxpayers who implement electronic special tickets can issue paper general tickets, electronic general tickets, paper special tickets, electronic special tickets, paper motor vehicle invoices and paper second-hand vehicles after receiving the tax UKey and verifying the corresponding ticket types. invoice.
Why implement VAT electronic special ticket?
The State Administration of Taxation pointed out that compared with paper special invoices, electronic special invoices have simpler styles, faster receipt methods, more convenient remote delivery, more efficient financial management, more economical storage and more significant social benefits.
In terms of receiving methods, taxpayers can choose to obtain electronic special tickets through such channels as the Tax Service Department and the Electronic Tax Bureau.
By applying for electronic tickets online, taxpayers can realize "get it and use it".
In terms of delivery, taxpayers can deliver electronic special tickets through e-mail addresses, QR codes, and other methods. Compared with paper-based special tickets on-site delivery and mail delivery, the delivery of invoices is faster.
In terms of storage, electronic special tickets use information-based storage methods. Compared with paper special tickets, no special place is required for storage, and subsequent manual management costs can be greatly reduced.
In addition, taxpayers can re-download the electronic special ticket from the free channel provided by the taxation department to prevent the risk of invoice loss and damage.
Netizen: I'm not afraid of losing votes
What to do if some netizens worry that the ticket recipient will lose the electronic ticket?
According to the State Administration of Taxation, if the recipient loses or damages an electronic special ticket that has been issued, it can be verified on the national value-added tax invoice verification platform based on the invoice code, invoice number, date of issuance, and amount (excluding tax). , Download the electronic ticket.
If you do not have the relevant information, you can also request the original electronic special ticket from the issuing party.
Source: Screenshot of Weibo User Comments
Netizens said, "I'm not afraid of losing votes," "supporting informatization", and "feeling very good, I am looking forward to it."
In addition, some netizens believe that “new things will take a while to be accepted”.
(Zhongxin Jingwei APP)
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