__Sichuan’s fully digital electronic invoice pilot begins! I remember a year ago, I wrote an article about fully electronic invoices and paperless office officially entered the "Opinions on Further Deepening the Reform of Tax Collection and Administration" Our lives, this is it! The announcement has just come out, and it will be implemented in Sichuan from May 10th

1. Let’s get to know 15 new electronic invoice styles

1. Dynamic QR code, invoice number, invoice date, buyer information, seller information, project name, specification model, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, price and tax for special VAT invoices The total (uppercase or lowercase), remarks, and invoice number of the invoice issued by the issuer are 20 digits, among which: the 1st and 2nd digits represent the last two digits of the calendar year ("22" for this year, "23" for next year, and The 3rd to 4th digits represent the administrative division codes of each province, autonomous region, municipality directly under the Central Government and separately planned city. The 5th digit represents the information such as the issuance channel of the all-electric invoice. The 6th to 20th digits represent the sequence coding and other information if it is necessary to declare the input value-added tax deduction. Tax amount, declaration of consumption tax deduction or application for export tax refund or agency tax refund shall confirm the purpose through the VAT Invoice Comprehensive Service Platform according to regulations. Units and individuals can check the all-electric invoice information through the National VAT Invoice Inspection Platform (). >

2. Ordinary invoices

3. Electronic invoices for construction services

4. Electronic invoices for passenger transportation services

5. Electronic invoices for cargo transportation services< /p>

6. Electronic invoices for real estate sales

7. Electronic invoices for real estate operating leasing services

8. Electronic invoices for agricultural product purchases

9. Electronic invoices for sales of agricultural products

10. Electronic invoices for differential taxation (difference invoicing)

11. Electronic invoices for differential taxation (full invoicing)

12 , Electronic invoice for vehicle and vessel tax collection

13 Rare earth electronic invoice

14. Electronic invoice for cigarettes

15. Dynamic QR code and invoice number for electronic invoice for photovoltaic acquisition , invoicing date, buyer information, seller information, project name, specifications and models, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, price and tax total (uppercase, lowercase), remarks, invoicer’s full email The invoice number of the invoice is 20 digits, of which: the 1st to 2nd digits represent the last two digits of the calendar year ("22" from this year, "23" from next year), and the 3rd to 4th digits represent the provinces, autonomous regions, municipalities directly under the Central Government and separate planning lines. City administrative division code, the 5th digit represents the issuance channel of all-electric invoices and other information, the 6th to 20th digits represent the sequence code and other information, if it is necessary to declare the input tax deduction for value-added tax, declare the consumption tax deduction, or apply for export tax rebate or agency tax refund The purpose should be confirmed through the VAT Invoice Comprehensive Service Platform as required. Units and individuals can check the electronic invoice information through the National VAT Invoice Inspection Platform ()

2. The seal of the electronic invoice

1. Supervisory seal: XX Taxation Bureau, from here the accountant can identify which province the electronic invoice comes from

2. The electronic invoice will no longer display the special invoice seal, but an electronic signature. Seal means that the VAT electronic invoice issued by the taxpayer through the VAT electronic invoice company service platform will be stamped with an electronic signature. Electronic signature uses image processing technology and electronic signature technology to digitize traditional signatures and realize the operation of stamping and sealing electronic documents. After the taxpayer obtains the invoice, he or she can use a reader to open the electronic invoice layout file to read and verify whether the electronic signature is valid. In fact, the electronic signature is not a signature as we usually understand it. It is not directly displayed on the ticket, nor is it directly stamped on the lower right corner of the invoice like a special invoice stamp. It requires you to use software to open the verification, and is not directly displayed on the ticket. . After receiving the invoice from the OFD file, enter the National VAT Invoice Inspection Platform of the State Administration of Taxation and download the "VAT Electronic Invoice Format File Reader" in the "Related Downloads" section to view the invoice. At this time, the signature can also be verified together. After opening the downloaded electronic invoice with the "VAT Electronic Invoice Layout File Reader", right-click the mouse in the "Invoice Supervision Seal" area of ??the VAT invoice and select the "Verify" function. After clicking "Verify", a verification result prompt box will pop up. If the verification result is displayed as follows, the signature is valid.

With the electronic ledger assistant of the mini program, you can directly import electronic invoices, automatically read all invoice information, check the authenticity with one click, automatically compare all fields, and automatically prompt the invoice status. What you save is time, what you improve is efficiency, and what you have is your own time.

3. Set up a corporate mailbox to receive original electronic invoices (because printed copies are not originals). The corporate finance department applies for a mailbox for the company to receive invoices, preferably a corporate mailbox, because if employees leave, they have to apply again. The email address for receiving invoices

4. One thing that companies must do is to establish an electronic invoice ledger. A fully electronic invoice ledger is an important part of accounting information and is kept together with the accounting files. When the accountant leaves the company During the handover, as an important accounting data handover content

3. The reimbursement of electronic invoices shall be recorded in accordance with the Accounting Document No. 20206 to regulate the reimbursement of electronic accounting vouchers for small and medium-sized enterprises, which cannot meet the conditions for full use of electronic accounting vouchers for reimbursement and management. Electronic accounting vouchers can also be printed, but the requirement for printing electronic accounting vouchers is "If the unit uses the paper printout of the electronic accounting voucher as the basis for filing reimbursements, it must also save the electronic accounting voucher printed on the paper copy." It meets the file management requirements. Electronic accounting files have the same legal effect as paper files. Unless otherwise provided by laws and administrative regulations, electronic accounting files can no longer be kept in paper form.