Special stamp for electronic VAT ticket without invoice. Electronic special ticket adopts electronic signature to replace the original invoice special seal. Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from initial production to final consumption, maintaining the integrity of tax burden and reflecting the role of VAT.
Purpose of adopting electronic VAT special ticket: In order to better meet the needs of electronic invoice reform, electronic signature is adopted for electronic special ticket to replace the original invoice special seal. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special ticket and verify the validity of the electronic signature.
Electronic tickets have the following advantages:
(1) First, the invoice style is more concise. The electronic special ticket further simplifies the invoice face style, replaces the original invoice seal with electronic signature, simplifies the column name of "goods or taxable services and services" to "project name", and cancels the original column name of "seller: (seal)", which makes the issuance of electronic special tickets more convenient.
(2) Second, the collection method is faster. Taxpayers can choose tax service hall, electronic tax bureau and other channels to receive electronic special tickets. By applying for electronic tickets online, taxpayers can realize "instant use".
(3) Third, remote delivery is more convenient. Taxpayers can deliver electronic tickets by e-mail or QR code. Compared with paper special tickets delivered on site or by mail, the delivery speed of invoices is faster.
(4) Fourth, financial management is more efficient. Electronic coupons belong to electronic accounting vouchers, and taxpayers can easily obtain the details of digital coupons and improve their financial management accordingly.
(5) Fifth, storage is more economical. Compared with paper tickets, electronic tickets are stored in an information-based way without special places, which can greatly reduce the cost of subsequent manual management. In addition, taxpayers can re-download electronic coupons from free channels provided by tax authorities to prevent the risk of loss and damage of invoices.
(6) Sixth, the social benefits are more significant. The rapid delivery of electronic special tickets is beneficial to both parties to the transaction to speed up the settlement, shorten the payment cycle and improve the efficiency of fund use. At the same time, the introduction of electronic special tickets is also conducive to promoting the further popularization of electronic financial accounting in enterprises and has a positive impact on the digital construction of the whole economy and society.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6 Any unit or individual may report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.