Non-tax electronic bills refer to vouchers that record economic business activities in electronic form. Because it is easy to store, transmit and query, it gradually replaces the traditional paper bills. The operation process of non-tax electronic bills includes issuing, receiving, verifying and storing. The following is a detailed analysis of each link: 1. Issuance: Before issuing non-tax electronic bills, identity authentication and authority control are needed to ensure the issuer's true identity and authority. When issuing, bill information and data signature should be entered, and electronic bill files and related attachments should be generated on the platform. Two. Receiving: The bill payee needs to verify the original data of the bill to confirm the authenticity and legality of the bill. The receiving party shall keep the electronic billing documents and attachments for subsequent inspection and authentication. Verification: Electronic bill verification is an important link to ensure the authenticity and legality of the bill, including the verification of digital signature, the check of data integrity and the check of time stamp. Four. Storage: The storage of electronic bills should comply with relevant regulations to ensure that the original data will not be tampered with or lost. The storage period shall meet the requirements of laws and regulations. It should be noted that the authority should be strictly controlled when issuing non-tax electronic bills to prevent improper issuance and tampering with bills. At the same time, in the process of operation, it should be carried out in accordance with relevant regulations, and the original information of the bill should be retained to ensure legitimacy and authenticity.
What is the legal status of non-tax electronic bills? China has defined the legal status of non-tax electronic bills. According to the provisions of People's Republic of China (PRC) Electronic Signature Law, People's Republic of China (PRC) Contract Law and People's Republic of China (PRC) Bill Law, tax-free electronic bills enjoy the same legal effect as paper bills. In addition, due to the characteristics of non-tax electronic bills, such as easy storage, transmission and query, their use has also been strongly supported and promoted by the government. At present, various localities have issued relevant policies to support and standardize non-tax electronic bills.
The operation flow of non-tax electronic bills should be implemented in accordance with relevant regulations, and the original data of bills should be kept to ensure legality and authenticity. The legal status of non-tax electronic bills in China has been clarified. Using non-tax electronic bills can improve efficiency and save costs, but it is also necessary to abide by relevant regulations and operate cautiously.
Legal basis:
Article 28 of the Social Insurance Law of People's Republic of China (PRC) conforms to the basic medical insurance drug list, diagnosis and treatment items, medical service facilities and emergency and rescue medical expenses standards, and shall be paid from the basic medical insurance fund in accordance with state regulations.