How to use the special invoice seal After the implementation of electronic invoices, how to use the special invoice seal is also a key concern of taxpayers, which brings tax-related risks to taxpayers. Therefore, remind taxpayers who have obtained electronic invoices to consult the relevant regulations of the issuing unit, such as Beijing National Tax, Qingdao National Tax, Jiangsu Provincial Tax, Zhejiang Provincial Tax, etc. And it is clear that "the electronic invoice system will automatically stamp the electronic signature of the special invoice seal", but Chongqing local tax stipulates that "paper electronic invoices do not need to be stamped with the special invoice seal of the drawer." Invoice plays an extremely important role in China's social and economic activities. It is the business voucher issued or collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities, and it is the original basis of accounting. China's invoices are divided into three stages: paper invoices, online invoices and electronic invoices, which are closely related to the social development trend. The first stage is the paper invoice. Taxpayers receive and purchase (apply for) invoices from the competent tax authorities according to regulations. According to the form of issuance, it can be divided into handwritten invoice, quota invoice invoice and mechanism invoice, which are the main invoice forms used in China in the last century. With the continuous improvement of informatization level, handwritten invoices gradually fade out of our sight, forming the status quo of machine-made invoices, supplemented by quota invoice. However, due to the disadvantages of paper invoices, such as high cost, easy forgery, "yin-yang ticket" and "big head and small tail", tax authorities are actively using information technology to improve and gradually promote online invoices to replace them. The second stage is network invoice, that is, through the electronization of traditional paper invoice management methods and processes, invoice printing is realized by using network and paper dual-track operation. When taxpayers apply for invoices at home for the first time, they will receive the registration documents issued by the tax authorities, including the basic information of taxpayers, the layout of ticket purchase, and the limit. , and then install them on computers connected to the Internet. After downloading the ticket source information, they can issue tickets normally. Internet invoice adopts information technology to prevent counterfeiting, which can realize real-time collection of invoicing data. Compared with the traditional paper invoice, it has the advantages of convenient issuance, real-time monitoring, low cost and difficult forgery. However, whether taxpayers issue invoices according to regulations still depends on their consciousness, whether consumers have demand and the intensity of social supervision. Facing the tide of e-commerce under the situation of "internet plus", online invoices can't fundamentally solve the practical problems such as management, service and cost of paper invoices, which will inevitably affect the rapid and healthy development of e-commerce. Therefore, electronic invoices came into being. The third stage is electronic invoice. Whether it is a traditional paper invoice or an online invoice, the drawer still needs to go to the tax authorities to collect the invoice, and the paper invoice will eventually be passed on to the payee. With the realization of electronic signature technology, tax authorities have developed and built an electronic invoice management platform. The tax authorities provide taxpayers with all the electronic data needed to issue invoices through the platform, and taxpayers access the platform to issue electronic invoices through self-built or third-party network platforms that meet the requirements of the tax authorities. Both the drawer and the payee can inquire at any time or print the original paper invoice with ordinary printing paper as needed, which reduces the trouble of collecting, handing in or mailing the invoice to the tax authorities. Many functions such as online extraction, real-time comparison and information anti-counterfeiting have been realized, and the invoice management efficiency and social cost will be greatly optimized. The use of electronic invoices has achieved a good win-win situation for taxpayers, consumers and tax authorities. For taxpayers, especially e-commerce enterprises, electronic invoices can reduce their operating costs, enhance their business reputation and promote the healthy development of their business. For consumers, it solves the problem of asking for and saving invoices, and makes consumption and quality rights protection more secure. For tax authorities, reducing the printing of paper invoices will promote saving expenditure and energy, reducing consumption and reducing emissions; Raising the anti-counterfeiting measures of invoices to the level of information anti-counterfeiting will solve the problems of invoice fraud, off-account management, false issuance and false acceptance that have long plagued tax authorities; The real-time uploading of information will also make the tax source monitoring work of tax authorities transition from the mode of "controlling tax by ticket" to the mode of "managing tax by information", greatly reducing the cost of human resources and improving the efficiency of tax collection and management. In case of doubt, the website also provides online consultation service for lawyers. You are welcome to have legal consultation.