Yunnan VAT electronic ordinary invoice is a form of electronic invoice promoted by Yunnan Provincial Taxation Bureau, aiming at improving the informationization level and convenience of tax collection and management. The popularization and use of electronic VAT ordinary invoices will help to simplify taxpayers' tax process, reduce the use of paper invoices and reduce the operating costs of enterprises, and also help tax authorities to strengthen tax supervision and improve the efficiency and accuracy of tax collection and management.
First, the promotion background of Yunnan VAT electronic ordinary invoice
With the rapid development of information technology, electronic invoice, as a new form of invoice, has gradually been widely used. Yunnan Provincial Taxation Bureau actively responded to State Taxation Administration of The People's Republic of China's call, vigorously promoted the electronic ordinary VAT invoice, and promoted the modernization and information construction of tax collection and management.
Second, the characteristics of Yunnan VAT electronic ordinary invoice
1. Convenient and fast: Taxpayers can issue, inquire and print invoices anytime and anywhere through electronic tax bureaus and other channels, without going to the tax authorities' window again, which greatly saves time and energy.
2. Environmental protection and energy saving: electronic invoices reduce the use of paper invoices, reduce the consumption of paper and ink, and help protect the environment and achieve green development.
3. Efficient and accurate: the information transmission and processing speed of electronic invoices is fast, and the data can be updated and synchronized in real time, which improves the efficiency and accuracy of tax collection and management.
Third, the use process of Yunnan VAT electronic ordinary invoice
1. Register and log in to the electronic tax bureau system.
2. Select "invoice management" module to issue invoices in the system.
3. Fill in the invoice information, including the buyer's name, tax number, invoice content, amount, etc.
4. After confirming that the information is correct, submit and print the electronic invoice.
Fourth, the significance of the promotion of Yunnan VAT electronic ordinary invoice
Popularizing the use of VAT electronic ordinary invoices is of great significance for improving the level of tax collection and management, promoting the development of enterprises and protecting the environment. At the same time, it is also one of the important measures for tax authorities to promote the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" and optimizing the business environment.
To sum up:
The popularization and use of Yunnan VAT electronic ordinary invoice is an important measure for Yunnan Provincial Taxation Bureau to improve the information level and convenience of tax collection and management. It has the characteristics of convenience, environmental protection, energy saving, high efficiency and accuracy, which is helpful to simplify the taxpayer's tax collection process and reduce the operating cost of enterprises. At the same time, it is also conducive to tax authorities to strengthen tax supervision and improve the efficiency and accuracy of tax collection and management.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 23 provides that:
The state promotes the construction of tax information, strengthens the modernization of tax collection and management information system, and establishes and improves the information sharing system between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units and individuals shall truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
People's Republic of China (PRC) electronic signature method
Article 3 provides that:
In civil activities, the parties may agree to use or not use electronic signatures and data messages in contracts or other documents, vouchers and other documents.
The provisions of the preceding paragraph shall not apply to the following documents:
(a) involving marriage, adoption, inheritance and other personal relationships;
(two) involving the cessation of water supply, heating, gas supply and other public utilities services;
(3) Other circumstances in which electronic documents are not applicable as stipulated by laws and administrative regulations.