1. First, you need to register an account with the Electronic Taxation Bureau in official website, and you need real-name authentication;
2. If you are a self-employed person who transports goods, you need to log in as a natural person. If it is a company, you need to log in as an enterprise. Now, for example, the self-employed who transport goods need to log in as a natural person.
3. After logging in, click Tax-Matters Handling-General Electronic Invoice Issuing;
4. Click Add Invoice-Enter the information required in the interface.
Matters needing attention in issuing electronic invoices are as follows:
1. You need to select the tax bureau where your business is located;
2. Enter payer information, including enterprise name, enterprise tax number, bank information, etc.
3. Payee information
4. Select the charging item as the transportation item, and select it according to the specific information of the transported goods and vehicles.
5. Stamp duty of transportation contract needs to be selected.
Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoice.
To sum up, when reimbursing the electronic invoice, the reimburser needs to print the electronic invoice himself, check and verify the authenticity information of the electronic invoice on the official website of the tax authority and print screenshots. At the same time, the payment voucher, transaction details and related contracts corresponding to the electronic invoice are used as the original vouchers for reimbursement. Other reimbursement processes for electronic invoices are the same as those for existing ordinary invoices.
Legal basis:
Electronic Commerce Law of the People's Republic of China
Article 14
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.