What are the accounting points to pay attention to when using electronic special tickets?

Recently, Ningbo issued a notice on the pilot work of electronic invoices in Ningbo. Of course, it also stipulates the style and usage of electronic special invoices, which will be implemented at the beginning of this month. This policy has also been approved by State Taxation Administration of The People's Republic of China, which can not only deepen the reform of "decentralization, strengthening supervision and improving services" in the tax field, but also increase the promotion of the use of electronic invoices. According to the relevant regulations of Ningbo City, which took the lead in piloting electronic special invoices, accountants who currently use electronic special invoices need to pay attention to some matters. Let's take a concrete look.

1. The format of the electronic special ticket is OFD format, not PDF format, which needs to be downloaded to the format file reader for reference.

At present, pilot taxpayers should use tax UKey to issue electronic tickets, and tax authorities will issue tax UKey to pilot taxpayers free of charge.

Ukey relies on public service channels to issue VAT electronic invoices, and the mode is OFD. Need to download the VAT electronic invoice format file reader to view the VAT electronic special invoice.

2. E-tickets can only be stamped with a red stamp and cannot be scrapped.

After the pilot taxpayers issue electronic special tickets, they will issue red-ink electronic special tickets based on the red-ink information form for issuing special VAT invoices that has been verified by the VAT invoice processing system.

When a pilot taxpayer issues a scarlet letter electronic special ticket, it is not necessary to recycle the electronic special ticket and its paper printed matter.

3. The number combination standard of electronic special tickets and paper special tickets is the same as that of paper special tickets.

The tax authorities shall, according to the total number of electronic special tickets and paper special tickets, verify the number of special VAT invoices for pilot taxpayers. The maximum invoicing limit of special VAT invoices (VAT tax control system) for electronic special tickets and paper special tickets shall be the same.

4. The identification of electronic tickets is the same as that of paper tickets.

If the payer obtains an electronic special ticket to declare the deduction of VAT input tax or requests export tax refund or agency tax refund, he shall log in to the VAT invoice induction service channel to confirm the validity of the invoice.

5. Electronic special ticket documents need to be saved.

According to data from the Ministry of Finance

The Notice of the National Archives Bureau on Standardizing the Filing of Electronic Accounting Vouchers (Caishui [2020] No.6) requires that units that use paper-printed electronic accounting vouchers as the basis for filing reimbursement should save and print them together.

A taxpayer who uses a paper copy of the electronic special ticket as a tax payment voucher shall keep the printed electronic special ticket together with the paper copy.

6. Non-compulsory use of electronic tickets

When a pilot taxpayer issues a special VAT invoice, it can issue both electronic and paper invoices. If the drawee asks for a special paper ticket, the pilot taxpayer shall issue a special paper ticket. The pilot taxpayers are selected and determined by Ningbo Municipal Taxation Bureau on the basis of taxpayers' voluntary participation in the pilot.

During the pilot period, the payee of the electronic special ticket issued by the pilot taxpayers is limited to the taxpayers within the jurisdiction of Ningbo Taxation Bureau.

7. The website for checking the authenticity of the electronic special ticket is the same as the paper special ticket.

Units and individuals can check the information of electronic special tickets through the national VAT invoice inspection channel.

Of course, electronic tickets have many advantages, so you don't have to worry about over-framing in the secret code area; Don't worry about the loss of invoices; No need to consume the mailing cost; Don't worry about misplacing the special invoice cover.

Of course, many people are worried about the problem of repeated reimbursement of electronic tickets.

Actually, don't worry too much about this. On the contrary, compared with the electronic ordinary invoice, the electronic special ticket will not be reimbursed repeatedly. Because every special ticket must be identified in the VAT invoice induction service channel, whether it is deducted or not, it is still a tax refund. The process of identifying each use is the process of checking and duplicate checking.

Here is to introduce the main points of using electronic special tickets for everyone. The future trend of financial accounting is that the whole process is paperless, as an important original voucher for bookkeeping. The implementation and popularization of electronic special tickets provide the necessary conditions for paperless accounting.