1. Since 65438+2 1, since February 2020, electronic special tax stamps have been implemented among newly established taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen 1 1. Among them, pilot taxpayers in Ningbo, Shijiazhuang and Hangzhou issued special electronic invoices for value-added tax (hereinafter referred to as "electronic invoices"), and the scope of application was expanded to the whole country.
From 202 11/October 21,in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi.
The specific scope of newly established taxpayers with electronic special tax stamps shall be determined by the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
2. The electronic special ticket is supervised by the provincial tax bureaus, and the electronic signature is used to replace the seal of the special invoice, which belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the paper special invoice for value-added tax (hereinafter referred to as "paper special ticket"). See the attachment for samples of electronic special tickets.
3. The invoice code of electronic special ticket is 12 digits, and the coding rule is: 1 digit is 0, with digits 2-5 representing provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, digits 6-7 representing years, digits 8- 10 representing batches and digits1/kl. The invoice number is 8 digits, which is compiled in batches according to the year.
4. Since the implementation of electronic special tickets in various places, newly established taxpayers in this region who need to issue ordinary paper invoices for value-added tax, electronic invoices for value-added tax, paper special tickets, electronic special tickets, paper unified invoices for motor vehicle sales and paper unified invoices for used car sales will receive unified tax UKey invoices. The tax authorities issue tax UKey to newly established taxpayers free of charge, and rely on the VAT electronic invoice service platform to provide taxpayers with free electronic special ticket issuance services.
5. The tax authorities shall, according to the total number of electronic special tickets and paper special tickets, verify the number of taxpayers' special VAT invoices. The maximum invoicing limit of special VAT invoices (VAT tax control system) for electronic special tickets and paper special tickets shall be the same.
6. When taxpayers issue special VAT invoices, they can issue both electronic and paper invoices. Where the drawee requests a special paper ticket, the drawer shall issue a special paper ticket.
7. After the taxpayer issues an electronic special ticket, it is necessary to issue a red-ink electronic special ticket due to reasons such as sales return, incorrect invoicing, suspension of taxable services, sales discount, etc. , the following provisions shall apply:
(1) If the buyer has used the electronic special ticket to declare the deduction, he should fill in and upload the red-ink information form of special VAT invoice (hereinafter referred to as the information form) in the VAT invoice management system, and do not fill in the corresponding blue electronic special ticket information when filling in the information form.
If the buyer fails to use the electronic special ticket to declare the deduction, the seller shall fill in and upload the information form in the invoice management system, and fill in the corresponding blue electronic special ticket information when filling in the information form.
(2) The tax authority receives the information table uploaded by the taxpayer through the network, and after the system automatically checks it, it generates an information table with the red-ink invoice information table number, and synchronizes the information to the taxpayer's system.
(3) The seller shall issue a red-ink electronic special ticket according to the information table audited by the tax authorities, and issue it in the form of negative output in the invoice management system. The scarlet letter electronic special ticket should correspond to the information table one by one.
(4) If the buyer has used the electronic special ticket to declare the deduction, it will be temporarily transferred from the current input tax according to the VAT amount listed in the information table, and after obtaining the red-ink electronic special ticket issued by the seller, it will be used together with the information table as an accounting voucher.
8. If the drawee obtains the electronic special ticket to declare the deduction of VAT input tax or apply for export tax refund or tax refund on behalf of the drawee, it shall log in to the comprehensive service platform of VAT invoice to confirm the use of the invoice, and the login address shall be determined and announced by the provincial tax bureaus.
9. Units and individuals can query the information of electronic special tickets through the national VAT invoice inspection platform; You can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform to check the electronic special ticket and verify the validity of the electronic signature.
10, where a taxpayer submits an electronic invoice (including an electronic special ticket and an electronic ordinary ticket) for filing, it shall be implemented in accordance with the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Filing of Electronic Accounting Vouchers (Caishui [2020] No.6).
1 1, valid until 2020, 65438+February, 2 1.
At present, State Taxation Administration of The People's Republic of China has decided to implement electronic VAT invoices among newly registered taxpayers in China on the basis of pilot projects in Ningbo, Shijiazhuang and Hangzhou. All accountants must pay attention to it!