A: Electronic invoice is the product of modern information society. It is a receipt and payment voucher issued and collected in the form of data message in business activities such as buying and selling goods, providing or receiving services. There are two main differences between electronic invoices and traditional invoices: one is the development from traditional physical media to data message form, and the other is to break the tradition of paper invoices as accounting vouchers and have the conditions for electronic accounting of invoice accounting files.
2. Q: What is the development background of the VAT electronic invoice system?
A: In order to meet the requirements of the State Council to actively promote the development of "internet plus", promote the healthy and rapid development of e-commerce and domestic trade circulation, and further meet the needs of economic and social development and tax modernization, State Taxation Administration of The People's Republic of China has developed the VAT electronic invoice system based on the upgraded version of the VAT invoice system.
Q: What are the implementation requirements of the VAT electronic invoice system?
A: State Taxation Administration of The People's Republic of China recently issued the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Implementation of the VAT Electronic Invoice System (State Taxation Administration of The People's Republic of China Announcement No.84, No.20 15), specifying that the VAT electronic invoice system will be implemented nationwide from 20 15 12 1. The implementation of VAT electronic invoice system to issue VAT electronic ordinary invoice plays an important role in reducing taxpayers' operating costs, saving social resources, facilitating consumers to save and use invoices, and creating a healthy and fair tax environment.
Q: What is the significance of implementing the VAT electronic invoice system?
A: Implementing the VAT electronic invoice system is conducive to promoting social progress, saving social resources and creating a healthy and fair tax environment for taxpayers. It is an important measure for tax authorities to promote tax modernization and realize "Internet plus tax". Compared with traditional paper invoices, taxpayers can apply, issue, circulate and check electronic invoices online through the unified electronic invoice management system of tax authorities, which makes invoice issuance faster and more convenient. Specifically, it is mainly reflected in the following three aspects:
First, it is conducive to enterprises to save operating costs. Electronic invoices do not need paper carriers, and there are no costs such as printing, printing, storage and mailing. Enterprises can save related expenses and greatly reduce operating costs. According to the calculation of an e-commerce, it can save more than 40 million yuan in related expenses every year.
Second, it is beneficial for consumers to save and use invoices. Consumers can receive electronic invoices at the same time as the transaction takes place, and can check and verify the invoice information on the website of the tax authorities. When using electronic invoices for related after-sales maintenance services, you can download or print electronic invoices, which solves the problem that paper invoices are inconvenient to query and save.
Third, it is conducive to the standardized management and data application of tax departments. After an enterprise issues an electronic invoice through the upgraded version of the VAT invoice system, the tax authorities can query, count and analyze the taxpayer's invoice data in time, and discover tax-related violations in time, which is conducive to improving work efficiency and reducing management costs. Tax authorities can also use timely and complete invoice data to better serve macro-decision-making and economic and social development.
Verb (abbreviation of verb) Q: Can electronic invoices be used as proof of charge to an account?
Answer: If the drawer and the payee of the VAT electronic ordinary invoice need paper invoices, they can print the format files of the VAT electronic ordinary invoice by themselves, and their legal effect, basic uses and basic usage provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.
6. Q: What is the process of processing electronic invoices?
A: In order to make the implementation work go smoothly, taxpayers can handle related matters according to the following procedures:
1. Taxpayers submit a written application for using electronic invoices to the competent tax authorities according to actual business needs.
2. The applicant taxpayer (hereinafter referred to as the taxpayer) develops an enterprise-side electronic invoice service platform in accordance with the "Shanghai Enterprise-side VAT Electronic General Invoice Business Specification (Provisional)", and interfaces with the enterprise financial ERP system and the upgraded tax-controlled invoicing system; Carry out system integration development.
3. The expenses of hardware, software development and system maintenance that may be generated by the integrated development of the above-mentioned systems shall be borne by taxpayers.
4. After completing the system development, taxpayers apply to the competent tax authorities for the docking of the upgraded tax-controlled invoicing system (enterprise end) with the VAT electronic invoicing system (tax end).
5. The competent tax authorities have completed the docking with taxpayers to check the ticket types, issue tax control equipment and push the electronic invoice number segment (code and number).
6. Taxpayers who have completed the above steps shall truthfully and completely fill in the relevant contents of invoices and issue electronic invoices through the electronic invoice system in accordance with the relevant provisions of invoice management and in accordance with the prescribed time limit, order and columns.
Q: How do enterprises choose tax control equipment?
A: E-commerce and other enterprises with a large number of tickets can choose the server version of the tax-controlled billing system to meet the needs of enterprises for a large number of centralized billing. Enterprises with a small number of tickets can use the stand-alone version (tax control panel) tax control billing system to complete electronic invoice issuance and electronic data generation.
Q: How to upload electronic invoice data to the tax authorities?
Answer: The detailed data of electronic invoices are transmitted to the tax authorities in real time through the VAT electronic invoice system and entered into the electronic invoice database.
Q: How to generate an electronic invoice format file?
A: Electronic invoice format files can be generated by enterprises or by third-party electronic invoice service platforms. Taxpayers who use the third-party electronic invoice service platform need to transmit the electronic invoice data to the third-party electronic invoice service platform.
X q: how do enterprises build an electronic invoice service platform?
Answer: The enterprise shall, according to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Data Interface Specification of the Upgrade Edition of VAT Invoice System and Electronic Invoice System (State Taxation Administration of The People's Republic of China Announcement [2065438+05] No.53) and the Business Specification of Shanghai VAT Electronic Ordinary Invoice Enterprise (Provisional),
1 1. Q: Do enterprises have to build their own electronic invoice service platform?
A: For qualified enterprises, it is suggested to develop their own electronic invoice service platform. For enterprises with limited self-development ability, according to the actual situation, they can entrust a third party to develop and build an electronic invoice service platform, or they can transfer electronic invoice data to a third party electronic invoice service platform without establishing their own electronic invoice service platform, and the third party platform will complete the generation, storage and push of electronic invoice format files, provide query services and maintain the saved data. There are currently no restrictions on third-party platform developers.
12. Q: What are the rules for issuing red-ink invoices for electronic invoices?
A: After the buyer receives the electronic invoice, there will be sales returns, sales discounts and cancellation of taxable services. If you need to issue a red-ink electronic invoice, it should correspond to the blue-ink invoice one by one, and be flushed in full at one time.