When will electronic invoices be fully implemented?

Goodbye, paper receipt! Fully digital electronic invoices are fully rolled out! The tax bureau just notified! Officially implemented on August 28. What's more important is src = "/zhidaopic/20221216/Baijiahao/51c5e7a05e8993f1b08b787cab897091.png"/

The "full electronic invoice" is coming!

Officially implemented on August 28.

Just now, the full electronic invoice acceptance pilot was also accepted in Jilin, Heilongjiang, Tianjin, Jin' gan Ninggui, Hainan, Guizhou, Yunnan and Qinghai-Tibet New 15 provinces and cities!

All provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning can collect all electronic invoices.

The pilot provinces, municipalities and autonomous regions of fully digital electronic invoices (hereinafter referred to as all-electric invoices) include: Guangdong (excluding Shenzhen), Shanghai and Inner Mongolia.

There are 36 pilot provinces and cities for all-electric invoices (according to statistics). Including: Sichuan, Beijing, Jiangsu, Zhejiang, Shenzhen, Shandong, Inner Mongolia, Shanghai, Guangdong, Henan, Hebei, Hunan, Hubei, Shaanxi, Jiangxi, Anhui, Fujian, Chongqing, Qingdao, Ningbo, Xiamen, Jilin, Heilongjiang, Liaoning, Dalian, Tianjin, Jin-Gan-Ning-Gui, Hainan, Guizhou, Yunnan and Yunnan.

Since August 28th, the pilot project of all-electronic invoice acceptance has been fully rolled out.

The first batch: from May 2022 10, it was piloted in Sichuan Province.

The second batch: Beijing, Jiangsu, Zhejiang (excluding Ningbo), Shenzhen and Shandong (excluding Qingdao) will be piloted from June 2, 2022.

The third batch: it will be piloted in Inner Mongolia, Shanghai and Guangdong (excluding Shenzhen) from June 2, 2022.

The fourth batch: since July 18, 2022, it has been piloted in 9 places including Henan, Hebei, Hunan, Hubei, Shaanxi, Jiangxi, Anhui, Fujian and Chongqing.

The fifth batch: Qingdao, Ningbo and Xiamen will be piloted on July 3, 2022.

The sixth batch: From August 28th, 2022, tickets will be sold in Jilin, Heilongjiang, Liaoning, Dalian, Tianjin, Jin-Gan-Ning-Gui, Hainan, Guizhou-Yunnan-Qingzang New 15 provinces and cities. 36 provinces and cities have achieved full coverage of all electronic invoices.

Except Mongolia, Shanghai and Guangdong, taxpayers in other places only accept invoices issued by the pilot taxpayers in Mongolia, Shanghai and Guangdong through the electronic invoice service platform, including "special VAT invoice", "ordinary invoice" full electronic invoice, special paper VAT invoice and ordinary paper VAT invoice.

Compared with traditional paper invoices and electronic invoices, fully electronic invoices have the following advantages:

1, the invoice information is fully digitized, and all fields, links and elements of the invoice are electronically realized.

2. The invoice format is completely simplified, and the face elements are redesigned to simplify the information of buyers and sellers, just fill in the taxpayer identification number and taxpayer name; The connecting time is completely simplified, and all tickets have no connecting time; The columns of payee and approver are completely cancelled, so accounting need not be entangled.

3. The invoicing process is completely simplified, with zero pre-invoicing, which can be invoiced without tax control equipment and without the approval of ticket type and ticket quantity. Enterprises can make invoices after determining the total invoiced amount, and the invoiced amount can be dynamically adjusted. You can invoice if you have a network, and you can invoice if you log in to a webpage, a client, or a mobile APP.

4. Completely solved the reimbursement problem of repeated entry of electronic invoices. Taxpayers can mark the invoice entry mark through the electronic invoice service platform to avoid repeated entry.

5. Realize automatic delivery of invoices. Taxpayers can automatically deliver full electronic invoices through the tax digital account of the electronic invoice service platform, or they can also deliver full electronic invoices through e-mail and QR code.

6. Simplify the processing flow of red-ink invoices. When the invoice is not recorded, it can be directly offset in full. When the invoice is recorded, both the buyer and the seller can apply in red ink.

02

Full electronic invoice style

Attachment 1

Full electronic invoice style

1. Special VAT invoice

2. Ordinary invoice

3. Rare Earth Electronic Invoice

4. Cigarette electronic invoice

5. Electronic invoices for construction services

6. Electronic Invoice for Passenger Transport Services

7. Electronic Invoice for Freight Services

8. Electronic Invoice for Real Estate Sales

9. Real estate commercial lease electronic invoice

10. Electronic Invoice for Agricultural Products Purchase

1 1. Electronic invoice for photovoltaic purchase

12. Electronic invoice for collecting travel tax

13. Self-produced agricultural products sales electronic invoice

14. Electronic invoice for differential taxation (differential invoicing)

15. electronic invoice for differential taxation (full invoice)

It can be seen that compared with the traditional electronic invoice, the appearance of full electronic invoice is much simpler. Seeing this, I should also have a general understanding of the difference between full electronic invoice and traditional electronic invoice.

Many people are asking: Will the traditional electronic invoice be cancelled? Because all-electric invoices are currently in the experimental stage, at least at this stage, all-electric invoices and traditional electronic invoices are * * *. Generally speaking, traditional electronic invoices and all-electronic invoices are upgraded from node electronization to global digitalization.

03

The national unified electronic invoice service platform is coming.

Invoice business, these nine situations should be cautious.

Recently, State Taxation Administration of The People's Republic of China issued the announcement of winning the bid: electronic invoice service platform engineering supervision service.

The bid amount of this project: 9.6 million;

Project function: to provide third-party engineering supervision services for the construction of electronic invoice service platform. That is, the process supervision and management of electronic invoice service platform project construction.

State Taxation Administration of The People's Republic of China hopes to build an electronic invoice service platform that is developed in a unified way in the whole country and deployed in a coordinated way at the provincial and provincial levels, support the implementation of electronic invoice reform, and fully implement electronic invoices.

It is reported that the construction of electronic invoice service platform is expected to take two years, and the total investment of the project is estimated to exceed 654.38+03 billion yuan.

How powerful is the national unified electronic invoice service platform?

The application system construction of electronic invoice service platform involves the reconstruction of new application system and support system. According to the requirements of standards and norms and integrated construction, the whole process and life cycle management of invoice application, issuance, delivery, confirmation, inspection, deduction, risk control, decision-making and command, and service guarantee can be realized.

In addition, the reform of electronic invoice involves not only the management of invoice itself and the adjustment of service mode, but also the reform of other businesses such as tax service, tax collection, tax inspection, supervision and internal control and the upgrading of related systems.

Therefore, the future invoice supervision will inevitably be more stringent. Remind everyone to pay attention: from today, the following nine situations should be careful.

I. Repeated entry of tax deduction invoices

Some enterprises think that they are all electronic invoices now, so it doesn't matter if I print them repeatedly to offset the tax. The IRS can't find them anyway. If you think so, I can only ha ha.

With the arrival of the fourth cash tax and the national unified electronic invoice service platform, the problem of asymmetric invoice information has been solved. What is your data, the tax bureau may know better than you.

Second, a large number of enterprise invoices are issued for individuals.

If it is not a company that directly interfaces with consumers, it will issue a large number of invoices for individuals for a long time; Reimbursement has a large number of personal invoices; Needless to say, these are the focus of the investigation!

Three. Abnormal invoice increment and amount increase

The actual operation is seriously inconsistent with the invoice amount; Abnormal changes compared with the same industry and so on.

Fourth, frequently void invoices; Most invoices are issued at the highest amount;

Invoices are often invalid; There are a large number of cross-month red ink offset invoices; The full amount of the invoice is obviously too high, and so on.

Verb (abbreviation of verb) abnormal expense invoice

Invoices such as refueling fees, travel expenses, conference fees, consulting fees, service fees, training fees, etc. are abnormal and seriously inconsistent with the business situation.

6. The contents of the invoice are inconsistent with the actual situation.

Enterprises sell steel, but make furniture; The number of goods sold is 10, and the number of invoices is indeed 20; It should be addressed to Company A, but it is indeed addressed to Company B, and so on. Don't do this again.

Seven, purchase invoices

Some enterprises want to buy invoices as soon as they lack cost. As everyone knows, the tax you saved is not enough for a fine.

Buying invoices is a false invoice, which may lead to criminal responsibility.

Even if the account is issued and the contract is signed, the direction of goods cannot be consistent and can be accurately checked.

Eight, invoices, ring invoices

To put it bluntly, because there is no real business, I will open it for you, and you will open it for me or add a third party. Although they are all closed-loop deductions, in the end, there is no tax underpayment, but there is a delay in tax payment, which will still be treated as a false invoice in administrative law.

Nine, looking for invoices to offset taxes everywhere

Some enterprises really use "tax avoidance" to the extreme in order to pay less taxes.

For example, the employee's salary is 7,000 yuan, of which 2,000 yuan must be paid by ticket. Won't the expenses of your company be abnormal in the long run?

04

The scope of electronic invoice will be expanded again!

Cancel the special invoice seal!

E-tickets are promoted nationwide! State Taxation Administration of The People's Republic of China announced the full implementation of computerization of special VAT invoices in 36 regions of China!

I would like to remind taxpayers to pay attention when receiving electronic invoices:

#3p4#, cancel the special invoice seal

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 (2020), the new version of electronic invoice adopts electronic signature instead of special invoice seal, that is, electronic invoice can be without special invoice seal.

#3img4#, check the authenticity of the electronic invoice

Many enterprises like paper invoices when purchasing, and think that electronic invoices are easy to be faked. However, the electronization of national invoices is a foregone conclusion, and it is only a matter of time before receiving electronic invoices ~

3. The electronic invoice must save the source file.

According to the provisions of the No.6 document of Accounting [2020], if the paper-printed electronic invoice is used as the basis for reimbursement, the electronic file printed together with the paper-printed electronic invoice must be saved at the same time, that is, the OFD source file must be saved, and it is not allowed to save it in other forms such as screenshots.