Since June, 2020 165438+ 10, the scope of electronic special invoices for value-added tax issued by pilot taxpayers in Hangzhou has been extended to taxpayers within the jurisdiction of Zhejiang Taxation Bureau and Ningbo Taxation Bureau.
The promulgation of this announcement means that the electronic VAT special ticket has been expanded!
Taxpayers should pay attention to:
1. Download the OFD reader on the invoice inspection platform of the General Administration, and use the reader to open the electronic special ticket.
2. According to the relevant regulations, the electronic signature is used instead of the seal for the electronic special ticket.
3. Right-click the invoice producer stamp on the electronic special ticket and click Verify. The verification result is "Signature is valid", which means that the special ticket is valid and has not been tampered with.
4. If the business corresponding to the special ticket is an item that can deduct the input tax, check the verification platform to confirm the deduction declaration, which is no different from the traditional paper ticket.
5. If the paper print of the electronic special ticket is used as the basis for reimbursement and filing, according to the provisions of Caizong [2020] No.6 of the Ministry of Finance and local pilot documents, the electronic documents printed with the paper print must be kept at the same time.
6. Due to the characteristics of electronic invoices, in the case of sales returns, billing errors, suspension of taxable services, sales discounts, etc., only red-ink electronic special tickets can be issued.
Answers to Frequently Asked Questions about VAT Electronic Special Invoice
(business)
1. What is the background of the implementation of special electronic invoices for value-added tax?
A: Since 20 15, State Taxation Administration of The People's Republic of China has gradually implemented electronic ordinary VAT invoices nationwide. Due to the advantages of convenient delivery, convenient storage, cost saving and environmental protection, electronic invoices are welcomed by more and more taxpayers, and the voices of all sectors of society for the electronization of special invoices for value-added tax are getting higher and higher. In order to actively respond to taxpayers' demands, further optimize the business environment, help the development of digital economy, better serve market players, reduce institutional transaction costs, and save overall social resources, with the consent of State Taxation Administration of The People's Republic of China, Ningbo Taxation Bureau decided to select some newly established taxpayers in Haishu District and Cixi City of Ningbo City to carry out pilot projects of electronic special invoices for value-added tax.
2. What are the characteristics and advantages of electronic VAT invoices compared with paper VAT invoices?
A: First, the invoice style is more concise. Simplify the column name of "goods or taxable services and services" to "project name", and cancel the original column name of "seller: (seal)", further simplifying the invoice face style. Second, the collection method is more convenient. Pilot taxpayers can apply online and issue their own VAT electronic invoices without going to the tax service hall to receive paper invoices, which greatly reduces the number of taxpayers going back and forth to the tax service hall. Third, remote delivery is more efficient. Pilot taxpayers can remotely deliver special electronic invoices for value-added tax through e-mail, which reduces the links of on-site collection and mailing, and the delivery speed of invoices is faster, which can avoid the risk of invoice loss and damage. Fourth, the management cost is lower. After taxpayers use special electronic invoices for value-added tax, they can greatly save the burden of printing, delivery and storage caused by using paper special invoices for value-added tax, and effectively reduce the invoice management cost of taxpayers. Fifth, the signature method is more advanced. The special electronic invoice for value-added tax uses electronic signature instead of special invoice seal, and the electronic invoice producer seal signed by tax digital certificate can verify the validity of electronic signature and better meet the needs of electronic invoice reform.
3. What does Ningbo VAT electronic special invoice look like?
A: The sample of Ningbo VAT electronic special invoice is shown in the following figure:
4. What are the main changes between Ningbo VAT electronic special invoice sample and paper VAT special invoice?
Answer: The column name of "goods or taxable services and services" is simplified to "project name", and the original column name of "seller: (seal)" is cancelled, which further simplifies the invoice face style; At the same time, the special invoice seal was cancelled, and the special invoice seal was replaced by electronic signature, and the electronic invoice producer seal signed by tax digital certificate was used.
5. Is the legal effect of special electronic VAT invoice the same as that of special paper VAT invoice?
A: The same. Special electronic invoices for value-added tax and special paper invoices for value-added tax have the same legal effect.
6. Are the rules for the use of electronic VAT invoices and paper invoices the same?
A: The same. Electronic VAT special invoice belongs to VAT special invoice, and its legal effect, basic purpose and basic usage provisions are the same as those of paper VAT special invoice.
7. Does the special electronic invoice for VAT have a special invoice seal?
Answer: Electronic signature is used to replace the special invoice seal of VAT electronic invoice, and the special invoice seal is no longer displayed on the face of VAT electronic invoice.
8. I am an enterprise within the jurisdiction of Ningbo Taxation Bureau. I received the special electronic invoice for VAT today. After self-printing, the paper print of electronic invoice is not stamped with the seller's special invoice seal. Can it be used as a tax voucher?
A: Yes. The special electronic invoice for value-added tax adopts electronic signature instead of special invoice seal, and its legal effect, basic use and basic use provisions are consistent with those of special paper invoice for value-added tax. If a taxpayer takes the paper printed electronic invoice as the tax payment voucher, it may not require the seller to affix the special invoice seal on the paper printed invoice, but it must also keep the electronic special ticket for printing the paper printed invoice.
9. How many digits are there in the invoice code and number of Ningbo VAT electronic special invoice? How are the coding rules of invoice codes stipulated?
Answer: The invoice code of Ningbo VAT special electronic invoice is 12, and the coding rules are: 1 0, 2-5 is 3302 (Ningbo code), 6-7 represents the year, 8- 10 represents the batch,1-. The invoice number is 8 digits, which is compiled in batches according to the year.
10. Which taxpayers can issue special electronic invoices for VAT?
A: Since September 1 2020, some newly-established taxpayers have been selected in Haishu District and Cixi City of Ningbo to implement special electronic invoices for value-added tax on a pilot basis. The pilot taxpayers are selected and determined by Ningbo Municipal Taxation Bureau on the basis of taxpayers' voluntary participation in the pilot. The specific list will be published separately by Ningbo Taxation Bureau on its official website ().
1 1. Our company was established on 20 19 and registered in Shanghai. Due to business change, I moved to Haishu District, Ningbo, and went through the relevant formalities in September this year 10. Excuse me, is our company a pilot taxpayer in the Announcement of Ningbo Taxation Bureau of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Launching the Pilot Work of Electronic Special Invoice for Value-added Tax?
A: No, the pilot taxpayers mentioned in the Announcement of Ningbo Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Launching the Pilot Work of Electronic Special Invoice for Value-added Tax refer to the newly registered taxpayers after the pilot begins.
12. When can taxpayers other than those in Haishu District and Cixi City of Ningbo apply for issuing special electronic invoices for value-added tax?
A: After the successful completion of the pilot project, the tax authorities will gradually expand the scope of implementation of electronic special invoices for value-added tax according to the pilot situation and following the principles of controllable risks and voluntary taxpayers.
13. On September 2nd this year, a company was just registered in Cixi, Ningbo. At present, I am a small-scale taxpayer. I usually use paper invoices. Can I apply to the tax authorities for issuing special electronic invoices for value-added tax?
A: No. During the pilot period, the tax authorities will not issue special electronic invoices for value-added tax for taxpayers temporarily.
14. Our company is a pilot taxpayer. What business needs to be handled before issuing special electronic invoices for value-added tax?
Answer: The pilot taxpayers can issue special electronic invoices for value-added tax after checking the ticket types, checking the maximum invoicing limit of special invoices for value-added tax (VAT tax control system), receiving free tax UKey, and downloading and installing VAT invoice invoicing software (tax UKey version).
15. Our company is a pilot taxpayer, and has issued special electronic invoices for value-added tax to customers, but customers require special paper invoices for value-added tax. Can I change it?
A: Yes. The Announcement of the Taxation Bureau of Ningbo City, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pilot Work of Electronic Special Invoices for Value-added Tax stipulates that if the drawee asks for a special paper ticket, the pilot taxpayer shall issue a special paper ticket. You should stamp the original electronic VAT special invoice in red, and then issue a paper VAT special invoice for the payer.
16. Our company is a pilot taxpayer. What software is used to issue special electronic invoices for VAT? Is it free?
A: You can log on to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China VAT invoice inspection platform (), click "Related Download", download and install VAT invoice invoicing software (tax UKey version), and then you can issue VAT electronic invoices for free.
17. Our company is a pilot taxpayer. Can UKey be used to issue special electronic invoices for VAT or special paper invoices for VAT?
A: Yes. In addition to issuing special electronic invoices for value-added tax, tax UKey also supports issuing special paper invoices for value-added tax, ordinary paper invoices for value-added tax, electronic ordinary invoices for value-added tax, unified motor vehicle sales invoices and used car sales invoices.
18. Our company is a pilot taxpayer and is going to use the special electronic invoice for VAT. How to determine the maximum billing limit and the maximum monthly collection quantity of special electronic invoices?
Answer: The provisions on the maximum billing limit and the maximum number of recipients per month of the special electronic VAT invoice are the same as those of the special paper VAT invoice. Where a taxpayer uses both electronic VAT invoices and paper VAT invoices, the maximum invoicing limits of the two invoices shall be the same, and the tax authorities shall verify the number of VAT invoices of the pilot taxpayers according to the total number of electronic VAT invoices and paper VAT invoices.
19. Our company is a pilot taxpayer. When issuing special electronic invoices for value-added tax, due to the variety of goods, one invoice cannot exhaust the contents of the invoice. Can I spend the stock?
A: Yes. Like paper VAT invoices, electronic VAT invoices can also issue sales lists.
20. Our company is a pilot taxpayer, and we found that the amount of a special electronic invoice for value-added tax issued that month was wrong. Can I cancel the reopening?
A: No. Once the special electronic invoice for value-added tax is issued, it cannot be invalidated. You can issue the scarlet letter of special VAT electronic invoice according to the Red Letter Information Form for Issuing Special VAT Invoice which has been verified by the VAT invoice management system.
2 1. Our company is a pilot taxpayer, and now we need to issue a red-ink VAT electronic special invoice. What are the rules and procedures for issuing red-ink VAT electronic invoices?
A: Sales returns, wrong invoicing, suspension of taxable services, sales discounts, etc. , the pilot taxpayers should issue special electronic invoices for red-ink value-added tax. The issuance of special electronic tickets in scarlet letter shall be carried out in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Issuing Scarlet Value-added Tax Invoices (No.2016). However, it is slightly different from the red-ink invoice issued by the paper special ticket. When a pilot taxpayer issues a red-ink special electronic VAT invoice, it is not necessary to recycle the issued special electronic VAT invoice and its paper printed matter.
22. Our company is a pilot taxpayer. Is it necessary to recycle the special electronic VAT invoice and its paper print after issuing the special red-letter electronic VAT invoice?
A: No. When a pilot taxpayer issues a special VAT invoice in scarlet letter, it is not necessary to recover the special electronic VAT invoice and its paper printed matter. You can refer to the relevant provisions of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (No.47, 20 16). After the seller or buyer correctly fills in the Information Form for Issuing Red-ink VAT Invoice and is verified by the VAT invoice management system, the red-ink VAT electronic special invoice can be issued.
23. Our company is a pilot taxpayer. After issuing a special electronic invoice for value-added tax, how to deliver the invoice to the customer?
A: The drawer can send the special electronic invoice for VAT to the payee remotely by e-mail or sending the QR code.
24. Our company is a taxpayer registered in Hangzhou, Zhejiang Province. Can you ask the pilot taxpayer in Ningbo to issue me a special electronic invoice for VAT?
Answer: No, according to the Announcement of Ningbo Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Launching the Pilot Work of Electronic Special Invoices for VAT, the payee of the electronic special invoices issued by the pilot taxpayers during the pilot period is only the taxpayers within the jurisdiction of Ningbo Taxation Bureau.
25. Our company is a taxpayer within the jurisdiction of Ningbo Taxation Bureau. If you want to use the printed electronic invoice for VAT as a tax payment voucher, do you need to save the corresponding electronic invoice at the same time?
A: Yes. According to the Notice on Standardizing the Filing of Electronic Accounting Vouchers for Reimbursement (FB [2020] No.6), if the unit takes paper-printed electronic accounting vouchers as the basis for reimbursement, it must also save and print paper-printed electronic accounting vouchers. The Announcement of Ningbo Taxation Bureau of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Pilot Work of Electronic Special Invoices for VAT stipulates that taxpayers who use paper copies of electronic special invoices as tax payment vouchers must also keep the electronic special invoices printed together with the paper copies.
26. Our company is a taxpayer within the jurisdiction of Ningbo Taxation Bureau. After obtaining the special electronic invoice for VAT, what should I do if it needs to be used to declare the deduction of VAT input tax or to apply for export tax refund or tax refund on behalf of others?
Answer: It is the same as the special paper VAT invoice. After you obtain the special electronic invoice for VAT, if you need to use it to declare and deduct VAT input tax, apply for export tax refund or issue tax refund on your behalf, you should log in to the comprehensive service platform of VAT invoice of Ningbo Taxation Bureau () to confirm the purpose of the invoice.
27. Our company is a taxpayer within the jurisdiction of Ningbo Taxation Bureau. Today, we received a special electronic invoice for VAT. Where can we check the authenticity of this invoice?
A: You can check the information of electronic VAT invoices through the national VAT invoice checking platform ().
28. Our company is a taxpayer within the jurisdiction of Ningbo Taxation Bureau. I received the special electronic invoice for VAT today, but I can't open it and I can't see the invoice information. What should we do?
A: The special electronic VAT invoice is in OFD format. You can download the file reader of VAT electronic invoice format in State Taxation Administration of The People's Republic of China National VAT Invoice Inspection Platform () to check the special VAT electronic invoice.
29. Our company is a taxpayer within the jurisdiction of Ningbo Taxation Bureau. What should I do if I accidentally lose the special electronic VAT invoice I received?
Answer: If the payer loses the special electronic invoice for VAT, he can check it on the national VAT invoice checking platform () through the information indicated on the paper print, and download the original electronic invoice for VAT. If the paper print is also lost, you can ask the drawer again.
30. What channels can taxpayers know about the special electronic invoices for value-added tax?
A: Taxpayers can learn about the special electronic invoices for value-added tax through electronic tax bureau, tax service office, 12366 tax service hotline, tax portal website, official WeChat and other channels.
Answers to Frequently Asked Questions about VAT Electronic Special Invoice
(operation)
1. How to download and install VAT invoice software (tax UKey version)?
Answer: Log on to the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (), click "Related Download" to find the column of "Billing Software", click "VAT Invoice Billing Software (tax UKey Edition)" to download and save it on the computer desktop (you can download the "VAT Electronic Invoice Format File Reader" as required). Unzip the installation package, double-click to run the installation, click Install Now, and follow the prompts until the installation is complete. The shortcut to generate the "ticket" icon of the billing software on the desktop, and the VAT invoice billing software (tax UKey version) was successfully installed.
2. How to initialize the login of VAT invoice software (tax UKey version)?
Answer: Connect tax UKey to the computer, double-click the billing software, enter tax UKey's 8-digit initial password, and click Enter. Initial setup is required for first-time installation and use. To verify the digital certificate password, please enter 8 initial passwords, and the administrator login password is blank by default. Please refer to the following figure:
When you use E-Tax for the first time, you need to change the password of the digital certificate. Please fill in the changed password twice here, and then click "Next".
Set the basic information of the enterprise, fill in the enterprise address, supervisor name, contact number, bank name and bank account number in turn, and click "Next". Set the parameters, confirm that the address and port of the invoice uploading server are correct, complete the parameter setting, and wait for the initialization to be completed. Pop up the user login interface, enter the administrator password you just set or leave it blank by default, and click Login to enter the billing software.
3. How to configure parameters in VAT invoice software (tax UKey version)?
Answer: Before issuing the VAT special electronic invoice for the first time, you need to configure the parameters, including the format file server address, format file server port, mail outbox address, outgoing mail server address, outgoing mail server port and mailbox SMTP authorization code. Click "System Settings-System Basic Information Settings-Electronic Invoice Configuration" in turn, and the software will automatically bring out the address and port of the format file server.
Fill in the e-mail outbox address of this enterprise. After filling in, the mail server address and mail server port will be automatically generated. Generally, it does not need to be modified. If it is an enterprise-owned mail server, it needs to be filled in according to the actual parameters. Finally, fill in the SMTP authorization code of the mailbox to complete the setting of electronic invoice configuration.
Regarding the way of obtaining SMTP authorization code from mailbox, take QQ mailbox as an example to explain: click the "Settings" button, select the second account module, slide down to find the POP3/IMAP/SMTP/Exchange/carddav/caldav service, display the use of third-party clients, and generate the authorization code. You can also click the "Open" button on the right side of the POP3/SMTP service and send a short message to the corresponding number for verification according to the pop-up prompt.
4. What columns does VAT invoice software (tax UKey version) mainly include?
A: It mainly includes homepage, invoice management, data management, system setup, system maintenance and refined oil module (visible to refined oil enterprises).
5. How to maintain the customer code in VAT invoice software (tax UKey version)?
Answer: Click System Settings-Basic Code Settings-Customer Code in turn to enter the customer code interface, click the Add button above adding customer information category on the left, fill in the name of customer category in the input box, and click OK to see the newly added customer category under customer information category. After selecting this category, click the Add button on the right, fill in the buyer's customer name, taxpayer identification number, address and telephone number, bank and account number, and click "Submit Now". Prompt "Adding the contents of the customer information list succeeded". Click "Confirm" to finish adding customer information. In this way, customer information can be directly selected and used when invoicing. At the same time, the customer coding module also provides import, export and printing functions.
6. How to assign tax classification codes of goods and services in VAT invoice software (tax UKey version)?
A: Click System Settings-Basic Code Settings-User-defined commodity and service codes to enter the commodity coding interface. Select a commodity code category on the left, and click Add Commodity on the right. Enter the name in the new commodity input box, and the system will automatically generate the simplified code. Continue to enter specifications, models, units and unit prices, and click "Submit Now". Click the "Assign Code" button at the far right of the commodity line to which you want to assign a code. Select the exact code in the pop-up commodity and service tax classification code table, or select the commodity code to be allocated through query and search. Check whether preferential policies are used, confirm the tax rate and whether it includes tax, and then you can confirm the submission. Return to the product coding page at this time, and see that the product has been coded successfully, and display the corresponding coding. If you need to assign codes in batches, you can check several similar commodities that need to be assigned codes, and click the "Batch Assignment" button to complete the assignment. Commodity coding module also provides import, export and printing functions.
7. How to apply for invoices in VAT invoice software (tax UKey version)?
Answer: Click the "Apply" button, select the invoice type of the application, and fill in the invoice quantity of this application. The applicant's information will be automatically obtained from the tax authorities. Select the certificate type, fill in the corresponding certificate number, and truthfully fill in the application instructions. The ticket collection method can be selected according to your own needs and invoice types. Click "Apply" to confirm.
In the online invoice application interface, you can query the invoice information, select the start and end time and other conditions, and click "Query" to query the applied invoices. The "Set" button is used to set the delivery address for paper invoices, but it is not necessary to set the delivery address for electronic invoices.
The "Confirm" button is used to confirm that the status of the processing information column is successful and the status of the paper ticket confirmation column is unconfirmed. If you want to cancel the invoice application, you can cancel the application record in the status of being approved, but you cannot cancel other approval results.
8. How to distribute the enterprise's online invoice to tax UKey in VAT invoice software (tax UKey version)?
Answer: Enter the Tax UKey tab to display the online invoices of the current taxpayer and the inventory information of the invoices available in the Tax UKey. Click the "Query" button to find out all the taxpayers' online invoices that have not been issued and are to be issued, and display the invoice inventory information in the tax UKey. Select the invoice you want to distribute from the query results of online invoice unreleased information, enter the number of copies you want to distribute in the invoice to be distributed information box (the number of copies to be distributed cannot exceed the remaining number, and the number of copies to be distributed cannot be zero), and click the "Distribute" button. After successful distribution, the software will automatically query and display that the invoice has been distributed to the current tax UKey, and the invoice status is Fapiao (official tax receipt), indicating that the invoice can be used normally.
9. How to issue special electronic invoices for VAT in VAT invoice software (tax UKey version)?
Answer: Click "Invoice Management-Invoice Management Home Page-Invoice Filling" in turn. When issuing special electronic invoices for value-added tax for the first time, it is necessary to set up a directory and specify the storage directory of invoice vouchers.
Check and confirm the taxation methods according to the actual situation, including ordinary taxation, differential taxation and reduced taxation.
Fill in the column of purchasing company, enter the information of purchasing company manually in the interface, or double-click to select the customer code set before. Name: full name of the company (no missing words or typos). Taxpayer identification number: unified social credit code. Address and telephone number: registered address (non-business address) and telephone number registered with the tax authorities. Bank and account number: basic account Bank and account number of the enterprise.
In the name column of goods or taxable services, double-click to select the corresponding commodity code, display the information of goods to be issued, fill in the quantity and unit price, generate the amount, select the VAT rate consistent with the actual business, and generate the tax amount. If you need to issue multiple commodities, please click the "Add Line" button above to add commodity lines. You don't need to select and click delete row.
Note: The maximum quantity of special electronic VAT invoice is 100. Seller information is automatically brought out. Fill in the bill according to the actual situation and invoice filling requirements. Select or fill in information such as payee, auditor, etc. The drawer name is automatically generated according to the logged-in operator account and cannot be changed. Finally, confirm that the ticket information is correct, and click the Issue button at the bottom of the interface to complete the invoice issuance. According to the actual needs, you can choose the QR code or send an email to deliver the invoice to the buyer.
10. How to query the issued electronic special VAT invoice in VAT invoice software (tax UKey version)?
Answer: In the inquiry of issued invoices, select the invoice type as VAT electronic special invoice, and confirm that the invoice status is uploaded after inquiry. Click on the right to view the original ticket, and you can select "Download" at the bottom of the interface to indicate successful download. Here, you can also click on the QR code or send an email function to deliver the electronic invoice format file in various ways. The buyer scans the QR code provided by the seller or clicks the URL link address of the format file download in the email sent by the billing party to preview, download the electronic invoice format file and verify the signature.
1 1. How to issue a red-ink VAT electronic special invoice in VAT invoice software (tax UKey version)?
A: Sales returns, wrong invoices, termination of taxable services, etc. Write-off requires a red-ink invoice. First, fill in the red information form of special VAT invoice to distinguish between buyer's application and seller's application.
Click the scarlet letter information table, fill in the scarlet letter information table of special VAT invoice, and the red letter invoice information selection page pops up, providing two application methods: buyer application and seller application.
Buyers fill in the red information form. According to the corresponding blue-ink invoice, the VAT output tax can be deducted. There are two ways: deduction and non-deduction: select deduction, do not fill in the corresponding blue-ink invoice code and invoice number, and click Next directly. If there is no deduction, you need to fill in the blue invoice code and number, select the invoice filling date, click Next to enter the filling interface, and the buyer information will be automatically brought out and cannot be modified. Other information will be filled in according to the original blue invoice. Click Upload after confirmation.
The seller applies to fill in the scarlet letter information form. You need to fill in the blue invoice code and number, select the invoice filling date, and then click Next. If there is a corresponding blue invoice in the database, enter the information table filling interface, and the system will automatically fill in the information table information; If there is no corresponding blue invoice information in the database, the seller information will be automatically brought out and cannot be modified. Other information needs to be filled in manually. Click Upload to confirm that it is correct.
Fill in the red-ink invoice information form and compare it with the blue-ink invoice to confirm that the information is correct. It can be used after uploading until it is approved.
Then fill in the red-ink invoice and use the corresponding red-ink invoice information table to issue a special red-ink invoice for value-added tax.
12. How to void special electronic invoices for VAT in VAT invoice software (tax UKey version)?
Answer: The system stipulates that the special electronic VAT invoice cannot be voided.
13. How does VAT invoice invoicing software (tax UKey version) monitor the uploading and updating of invoice summary?
A: Taxpayers should complete the invoice summary and upload it within each tax declaration period. Click "Data Management/Data Processing/Summary Upload" or "Summary Upload" icon in the navigation window on the homepage of billing software to summarize and upload the invoices to be reported. After the upload is successful, enter the declaration system to complete the declaration, log in to the billing software again, and the system will automatically run the backwriting monitoring. Manual operation, enter the summary upload page. Before clicking on the report summary, please confirm whether tax UKey has been invoicing on the same computer. If invoices have been issued on multiple computers, please synchronize the invoices and click Report Summary. After completing the declaration operation, operate "Update Monitoring" to update the invoice monitoring data, and prompt that the update is successful.
14. How to deal with VAT electronic special invoices that have not passed the examination and signature in VAT invoice invoicing software (tax UKey version)?
A: After the invoice is issued, it will be uploaded to the tax bureau. If the tax bureau compares the invoice data incorrectly, it will return the invoice that failed verification. You can use the function of "Invoice Query with Failed Verification" to view the invoices with failed verification, and directly void the invoices with failed verification.
15. When the invoice data of the current accounting month in the computer hard disk invoice database is inconsistent with the data recorded in tax UKey for some reason, how to deal with it in the VAT invoice invoicing software (tax UKey version)?
Answer: You can use the function of "Invoice Management/Invoice Maintenance Management/Invoice Maintenance" to repair the invoice data with problems in the hard disk database by using the corresponding invoice data in tax UKey.
16. What's the difference between paper VAT invoices and electronic VAT invoices in terms of deduction and verification?
Answer: The process and function of deduction and inspection in the system are the same.
17. How to check the deduction of VAT electronic invoice?
A: Taxpayers can log on to the comprehensive service platform of VAT invoices and select the type of "VAT electronic special invoice" through the "deduction joint verification" module to directly check the invoices that meet the conditions of deduction joint verification. The verified special electronic invoices for value-added tax must be generated and confirmed within the reporting period before they can be used as the basis for current deduction.
18. How to inquire about the refund of VAT electronic invoice?
A: Taxpayers can log on to the VAT invoice comprehensive service platform and select the type of "VAT electronic special invoice" through the "Tax Refund Verification" module to directly check the invoices that meet the tax refund verification conditions. Check the completed electronic VAT special invoice, which needs to be confirmed. After the confirmation operation is completed, the comprehensive service platform synchronizes the invoice data and the checked tax refund to the export tax refund audit system for the next tax refund audit.
19. How can the buyer download the information of the special electronic VAT invoice?
A: The buyer and taxpayer can log on to the comprehensive service platform of VAT invoice, and through the "invoice download" module, they can enter conditions and apply for downloading the information of electronic VAT invoices. After submitting the application, he needs to log in to the system again to download the generated files after the system is processed.
20. What are the ways to download the format file of VAT electronic special invoice?
A: At present, there are three ways to download the format file of VAT electronic special invoice. The first method: after issuing the electronic invoice, click the "Download" button to download the electronic invoice to the local disk; The second type: the user opens the address or email address of the scanned QR code provided by the billing party, and clicks the "format file download" button to download the format file of the VAT electronic special invoice; The third way: after checking the information of the VAT electronic special invoice on the national VAT invoice inspection platform () in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), if the invoice is issued by the public service platform, the taxpayer can preview or download the format file of the VAT electronic special invoice by clicking the "Download Format File" button, and the operation after clicking the link is the same as the second way.