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Electronic ticket! ! !

That's right! Today is another day to thank the boss for his knowledge.

The following is the operation guide for taxpayers of electronic special tickets.

Get to know it quickly!

According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning the Implementation of Electronic Special Invoices for Newly Established Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2020), newly established taxpayers who have implemented electronic special invoices since February 65438+2 1 2020 will issue electronic special invoices for VAT (hereinafter referred to as "electronic special invoices") to the whole country. In order to ensure the smooth acquisition and use of electronic special tickets by buyers and taxpayers, these operating guidelines are formulated.

1

Invoice acceptance method

1. The buyer scans the QR code provided by the seller or clicks the URL link address of the format file downloaded in the email to preview, download the electronic invoice format file and verify the signature.

After the seller issues the invoice, click the QR code button and the QR code box will pop up. Scanning the QR code will display a link, which can be used to view or download the layout file corresponding to this invoice. (As shown in the figure below:)

After the seller issues the invoice, he can also click the Send Email button to fill in the email address where the buyer receives the document, and click the Save button to send the download link of the format file corresponding to this invoice to the buyer's email address for the buyer's taxpayer to view or download the format file.

2. Download the format file through the VAT invoice inspection platform.

For electronic special tickets, the VAT invoice inspection platform provides the function of downloading format files.

Click "Download Format File" button in the invoice inspection details to preview or download the format file of VAT electronic special invoice.

2

Inspection method of electronic special invoice for value-added tax

Taxpayers can query the information of electronic VAT invoices through the national VAT invoice inspection platform.

three

Check the special electronic invoice for VAT for confirmation.

Consistent with the paper invoice operation process, log in to Guangdong VAT invoice comprehensive service platform for inquiry and confirmation.

1. Computer browser requirements: IE9 or above or install Google and Firefox.

2. Install drivers and application client controls.

3. Connect Tax UKey to your computer.

4. Login to the VAT invoice comprehensive service platform: open the client interface, enter the password of the tax UKey digital certificate, and click the "Login" button to login to the VAT invoice comprehensive service platform.

5. Invoice Check: In the deduction check module of the navigation bar tab, use the functions of invoice deduction check and invoice batch deduction check to check the invoices used to declare deduction, and you can modify the effective tax deduction when checking the invoices.

four

Value-added tax invoice comprehensive service platform to declare deduction

1. Operation premise: complete invoice verification on the VAT invoice comprehensive service platform.

2. Invoice Confirmation: Select the "Deduction Check" module in the navigation bar tab of the VAT invoice comprehensive service platform, then use the "Deduction Check Statistics" function to apply for invoice deduction during the reporting period, and sign the deduction statistics table after the invoice deduction application is completed. After signing for confirmation, the invoice data of "Statistical Report of the Current Period" will be used as the invoice deduction data of the current period.

3. Mischecked invoices can be cancelled before signing for confirmation: before this tax return is completed, operations such as multiple inspections, canceling inspections, applying for statistics, canceling statistics, signing statistics and canceling signatures can be supported in each period.

For the checked invoices found, select the invoice marked "Checked" to cancel the check status in the first column, and realize the check operation before cancellation (the invoice will become unchecked after processing).

five

Hot question answer

1. What are the sample and coding rules of electronic special tickets?

A: The sample of electronic special ticket is shown in the following figure:

The electronic special ticket invoice code is 12, and the coding rule is: 1 0, where the 2nd-5th digits represent provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the 6th-7th digits represent years, and the 8th 8- 10/0 digits represent batches,1/kloc-0. The invoice number is 8 digits, which is compiled in batches according to the year.

2. What are the main changes between the electronic special ticket sample and the paper special VAT invoice?

A:

1 Simplify the column name of "Name of Goods or Taxable Services" to "Name of Project";

2. The original column of "Seller: (Seal)" was cancelled, which further simplified the invoice face style;

Cancel the special invoice seal and replace it with electronic signature.

3. Does the electronic ticket have a special invoice seal?

Answer: Electronic signature is used to replace the special invoice seal of electronic invoice. The face of the electronic invoice no longer shows the special VAT invoice seal, and the paper printed electronic invoice does not need to be stamped with the special invoice seal.

4. What should I do if I can't open the received electronic ticket and can't see the invoice information? How to download electronic tickets?

Answer: The electronic special ticket is in OFD format, and the national VAT invoice inspection platform can download the file reader of VAT electronic invoice format to inspect the VAT electronic special invoice.

The national VAT invoice inspection platform provides the function of downloading format files. Click the "Format File Download" button in the invoice inspection details to preview or download the electronic special ticket format file. You can also link the mailbox reserved by the payer, and the buyer and taxpayer can view or download the format file.

5. Do electronic special tickets and paper special tickets have the same legal effect?

A: The same. Electronic special ticket and paper special ticket have the same legal effect.

6. Are the rules for the use of electronic tickets and paper tickets the same?

A: The same. The electronic special ticket belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the paper special invoice for value-added tax.

7. How should taxpayers issue red-letter electronic tickets?

Answer: After receiving the electronic special ticket, the taxpayer can issue a red-ink electronic special ticket in case of purchase return, seller's invoice error, taxable service suspension, sales discount, etc. Compared with the red paper special ticket issuing process, the drawer does not need to withdraw the blue electronic special ticket when issuing the ticket, which is simple and easy to operate. Specifically, the process of issuing scarlet letter electronic special tickets can be mainly divided into three steps.

Step 1, the buyer or seller taxpayer fills in the red-ink VAT special invoice issuing information form (hereinafter referred to as the information form) in the VAT invoice management system (hereinafter referred to as the invoice management system). According to whether the buyer has used the electronic special ticket to declare the deduction, there are two ways to distribute the information form. The first category is the information form sent by the buyer. If the buyer has used the electronic special ticket to declare the deduction, the buyer will fill in and upload the information form in the invoice management system. In this case, there is no need to fill in the corresponding blue electronic special ticket information in the information table. The second category is the information table published by the seller. If the buyer does not use the electronic special ticket to declare the deduction, the seller will fill in and upload the information form in the invoice management system. In this case, you need to fill in the corresponding blue electronic special ticket information in the information table.

The second step is the automatic verification of the information system of the tax authorities. The tax authorities receive the information table uploaded by taxpayers through the network, and the system automatically checks it to generate an information table with the number of the red-ink invoice information table, and synchronizes the information to the taxpayer's system.

Step 3, the seller and taxpayer issue a special electronic ticket in scarlet letter. The seller can query the verified information table in the invoice management system, and then issue the scarlet letter electronic special ticket. The scarlet letter electronic special ticket should correspond to the information table one by one.

It should be noted that there may be a certain time lag between the issuance of the information form by the buyer and the issuance of the red-letter electronic special ticket by the seller when the buyer has used the electronic special ticket to declare the deduction. Therefore, the buyer should temporarily transfer the value-added tax amount listed in the information form from the current input tax, and after obtaining the red-letter electronic special ticket issued by the seller, it will be used as an accounting voucher together with the information form.

8. What should the payer do after losing the electronic special ticket that has been issued?

Answer: If the payer loses or damages the electronic special ticket that has been issued, he can download the electronic special ticket according to the information such as invoice code, invoice number, invoice date, ticket amount and so on. After passing the inspection on the national VAT invoice inspection platform. If you don't know the relevant information, you can also ask the billing party for the original electronic special ticket again.

9. Can taxpayers who implement electronic special tickets ask for paper special tickets?

A: Yes. Newly established taxpayers who implement electronic special tickets can issue both electronic special tickets and paper special tickets. Some drawees may still need to use paper tickets for their own management needs. In order to protect the rights and interests of the drawee and ask for a special paper ticket, the drawer shall issue a special paper ticket.

10. If the printed electronic ticket is used as the tax voucher, do I need to save the corresponding electronic invoice at the same time?

A: Yes. According to the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Filing of Electronic Accounting Vouchers (FB [2020] No.6), if the unit takes paper printed electronic accounting vouchers as the basis for filing and reimbursement, it must also save and print paper printed electronic accounting vouchers.

1 1. What should taxpayers pay attention to when reporting electronic invoice reimbursement?

Answer: If taxpayers submit electronic invoices (including electronic special tickets and electronic ordinary tickets) for reimbursement and filing, it shall be implemented in accordance with the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Submission and Filing of Electronic Accounting Vouchers (Caishui [2020] No.6).

First, taxpayers can only use electronic invoices for reimbursement and filing in accordance with the provisions of Article 3 of the Notice.

Second, electronic invoices and paper invoices have the same legal effect. According to Article 5 of the Notice, electronic invoices obtained by taxpayers can no longer be kept in paper form.

Third, if taxpayers need to use paper-printed electronic invoices as the basis for reporting reimbursement, they should also save and print paper-printed electronic invoices in accordance with the provisions of Article 4 of the Notice.

12. What should I do if I need to declare the deduction of VAT input tax or apply for export tax refund or tax refund on my behalf after obtaining the electronic special ticket?

Answer: It is the same as the special paper VAT invoice. After obtaining the special electronic invoice for value-added tax, if it needs to be used to declare and deduct the input tax amount of value-added tax or to apply for export tax refund or agent tax refund, you should log in to the comprehensive service platform of value-added tax invoice in Guangdong Province to confirm the purpose of the invoice.

13. What tax risks should taxpayers pay attention to when using electronic coupons?

A: The legal effect, basic uses and basic usage provisions of electronic special tickets are the same as those of paper special tickets. Taxpayers shall use electronic coupons in accordance with regulations, take effective measures to prevent tax risks such as false or repeated expenditures, and shall not make false declarations to defraud taxes.