1. At present, all invoices used in China are VAT invoices. Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
2. The implementation of special VAT invoices is a key step of VAT reform. It is different from ordinary invoices, not only has the function of commercial documents, but also the buyer has to pay value-added tax to the seller because of the tax deduction indicated on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
3. Electronic invoices (also known as special invoices) are supervised by the Provincial Taxation Bureau, and electronic signatures are used instead of special invoices, which belong to special invoices for value-added tax, and their legal effect, basic uses and basic usage provisions are the same as those of special invoices for value-added tax paper.
4. Electronic invoice is to apply for approval of electronic special ticket type through the channel of electronic tax bureau. After downloading the special invoicing software on the designated inspection platform, an electronic invoice will be issued and delivered to the payer through the network.
The payer can check the authenticity of the invoice through the Internet.
6. Payers can apply for export tax refund online.
7. Paper electronic bills can be used for reimbursement and entry, and the archived contents can be imported according to the electronic invoice archiving method specified in the accounting information interface for long-term preservation.
legal ground
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of Electronic VAT Special Invoices by Newly Established Taxpayers Article 2 Electronic special invoices are supervised by provincial tax bureaus, and they are special VAT invoices with electronic signatures instead of special invoices, and their legal effect, basic uses and basic usage provisions are the same as those of special paper VAT invoices.