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How to use the special invoice seal after the implementation of electronic invoices. After the implementation of electronic invoices, how to use the special invoice seal is also a key concern for taxpayers, which provides taxpayers with Cases that bring tax-related risks are common. Therefore, taxpayers who obtain electronic invoices are reminded to check the relevant regulations of the issuing unit. For example, Beijing State and Local Taxation, Qingdao State Taxation, Jiangsu Provincial Local Taxation, Zhejiang Provincial State and Local Taxation, etc. all specify that "the electronic invoice system will automatically stamp the invoice with a special electronic signature." ", but Chongqing Local Taxation stipulates that "paper electronic invoices do not need to be stamped with the issuer's special invoice seal." Invoices have extremely important significance and role in my country's social and economic activities. They are used by all units and individuals to purchase and sell goods, provide or receive services. As well as the business vouchers issued or collected when engaging in other business activities, they are the original basis for accounting. my country's invoices are divided in form and have roughly gone through three stages: paper invoices, online invoices and electronic invoices, which are closely related to the development trend of society. The first stage is paper invoices. Taxpayers go to the competent tax authorities to purchase (apply for) invoices according to regulations. According to the issuance form, they can be divided into handwritten invoices, fixed-amount invoices and machine-printed invoices. This was the main method used in my country in the last century. Invoice form. With the continuous improvement of the level of informatization, handwritten invoices have gradually faded out of our sight, resulting in the current use situation in my country where machine-printed invoices are mainly used and fixed-amount invoices are supplemented. However, because paper invoices themselves have disadvantages such as high cost, easy forgery, "yin and yang invoices", and "big head and small tail", the tax authorities are actively using information technology to improve them and gradually promote online invoices to replace them.

The second stage is network invoicing, which is to realize the printing of invoices through the electronicization of traditional paper invoice management methods and processes, using dual-track operation of network and paper. When a taxpayer comes to apply for an invoice for the first time, he or she must receive a registration document issued by the tax authority that includes the taxpayer's basic information, ticket purchase layout, limited collection quantity, etc., and then install it on a computer connected to the Internet. After downloading the invoice source information, It can be issued normally. Online invoices use information technology to prevent counterfeiting and can realize real-time collection of issuance data. Compared with traditional paper invoices, their advantages include convenient issuance, real-time monitoring, lower costs, and difficulty in counterfeiting. However, whether taxpayers issue invoices in accordance with regulations still depends on their consciousness, whether consumers ask for them, and the intensity of social supervision. Facing the tide of e-commerce under the "Internet +" situation, online invoices cannot fundamentally solve the practical problems of management, service and cost of paper invoices, and will inevitably affect the rapid and healthy development of e-commerce.

For this reason, electronic invoices came into being.

The third stage is electronic invoices. Whether it is a traditional paper invoice or an online invoice, the issuer still needs to go to the tax authority to collect the invoice, and the final invoice is still delivered to the payee. With the realization of electronic signature technology, the tax authorities have developed and constructed an electronic invoice management platform. Through this platform, the tax authorities give taxpayers all the electronic data needed to issue invoices. Taxpayers can build themselves or use a third-party network platform that meets the requirements of the tax authorities. Access the platform to issue electronic invoices. Both the issuer and the payee can check at any time or use ordinary printing paper to print paper invoices as needed, reducing the trouble of going to the tax authorities to collect, cancel or mail invoices.

A variety of functions such as online issuance, real-time comparison, and information anti-counterfeiting have been realized, and the efficiency of invoice management and social costs will be greatly optimized. The use of electronic invoices has achieved a win-win situation for taxpayers, consumers and tax authorities.

For taxpayers, especially e-commerce companies, electronic invoices can reduce their operating costs, enhance their business reputation, and promote the healthy development of their business. For consumers, the problems of requesting and saving invoices are easily solved, making consumption and quality protection more secure.

For the tax authorities, reducing the printing of paper invoices will promote expenditure and energy conservation, reduce consumption and emissions; comprehensively raising invoice anti-counterfeiting methods to the level of information anti-counterfeiting will make tax issues that have long been troubled Problems such as invoice fraud, off-book operations, false claims and false receipts have been solved; the real-time uploading of information will also make the tax authorities' tax source monitoring work transition from the previous "tax control with invoices" model to the "information tax management" model. , significantly reduce human resource costs and improve collection and management efficiency. If you still have any questions, the website also provides online lawyer consultation services. You are welcome to have legal consultation.

Legal basis:

Article 26 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" In accordance with the relevant provisions of the General Administration, the input tax shall not be deducted from the output tax. VAT deduction vouchers refer to special VAT invoices, special customs import VAT payment documents, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers. Taxpayers who wish to deduct input tax with tax payment vouchers must have a written contract, proof of payment, and a statement or invoice from an overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax.