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.
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".
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.
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. At the same time, taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform (), check the electronic special ticket, verify the validity of the electronic signature, and reduce the risk of receiving fake invoices.
Fifth, it is more economical to store and keep. 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.
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.
The electronic special invoice for value-added tax has the advantages of simple style, quick collection, convenient delivery, efficient financial management, economical storage and remarkable social benefits. Compared with paper special tickets, electronic special tickets have the advantages of simplified style, more convenient collection, faster delivery, more efficient financial management and more economical storage. In addition, electronic special tickets can also speed up the settlement, improve the efficiency of capital use, promote financial electronization and promote digital construction.
VAT electronic invoice is a kind of invoice stored and transmitted in electronic form, which has many advantages. First of all, it has a wide scope of application and is suitable for all kinds of taxpayers and industries. Both large enterprises and individual industrial and commercial households can use VAT electronic invoices for transactions and tax returns. Secondly, the operation process is simple and efficient. Taxpayers only need to fill in the relevant information in the electronic invoice system to generate and transmit electronic invoices, without printing and mailing paper invoices, saving time and cost. In addition, the VAT electronic invoice also has anti-counterfeiting function, which can effectively reduce the risk of false invoices. In a word, the electronic VAT invoice is a convenient, safe and environmentally-friendly invoice form, which is widely used and has simple and efficient operation process.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19): Chapter VI Special Tax Adjustment Article 111 The reasonable methods mentioned in Article 41 of the Enterprise Income Tax Law include: (1) the comparable uncontrolled price method refers to the method of pricing according to the prices of the same or similar business transactions between unrelated parties; (2) The resale price method refers to the pricing method of deducting the sales gross profit of the same or similar business from the price of goods purchased by related parties and resold to non-related parties; (3) Cost additive process refers to the method of pricing according to cost plus reasonable expenses and profits; (4) The transaction net profit method refers to the method of determining profits according to the net profit level obtained by the uninvolved parties in the same or similar business dealings; (5) Profit distribution method refers to the method of distributing the consolidated profits and losses of an enterprise and its related parties among all parties by adopting reasonable standards; (six) other ways in line with the principle of independent trading.