The electronic date for general votes will be from January 21, 2021.

Since December 21, 2020, special taxation will be implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. Electronic invoices will be made available to the entire country. Starting from January 21, 2021, new taxpayers in 36 regions across the country will be able to use the electronic invoices. The scope of the invoices will be nationwide. The electronic invoice cancels the previous special invoice stamp and replaces it with an electronic signature.

If the paper printout of the electronic invoice is used as the basis for filing reimbursement, the electronic accounting voucher for the paper copy must be saved at the same time. Invoice information is fully digitized, and all areas, links, and elements of invoices are digitized.