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VAT electronic special invoice style
_ _ Sichuan invoice comprehensive digital electronic invoice pilot begins!

I remember a year ago, I wrote an article about all-electronic invoices and paperless office officially entered our life on the Opinions on Further Deepening the Reform of Tax Collection and Management. Here it comes! The announcement has just come out, and Sichuan has implemented it since May 10.

First, let's know about 15 new electronic invoice styles.

1, special VAT invoice

Dynamic QR code, invoice number, billing date, buyer's information, seller's information, project name, specification, model, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, total price tax (in words and figures), remarks and drawer.

The invoice number of the all-electric invoice is 20 digits, of which: the second digit 1-2 represents the last two digits of the Gregorian calendar year ("22" this year and "23" next year), the third and fourth digits represent the administrative division codes of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the fifth digit represents the information such as the issuing channels of all-electric invoices, and the sixth and twentieth digits represent the information such as sequence codes.

If it needs to be used to declare the deduction of VAT input tax, to declare the deduction of consumption tax, to apply for export tax rebate, or to refund tax on behalf of others, the use shall be confirmed through the comprehensive service platform for VAT invoices as required.

Units and individuals can check all-electric invoice information through the national VAT invoice inspection platform ().

2. Ordinary invoice

3. Electronic Invoice for Construction Services

4. Electronic Invoice for Passenger Transport Services

5. Electronic Invoice for Freight Transportation Services

6. Electronic Invoice for Real Estate Sales

7. Electronic invoice for real estate business leasing service

8, agricultural products purchase electronic invoice

9, self-produced agricultural products sales electronic invoice

10, electronic invoice for differential taxation (differential invoicing)

1 1, electronic invoice for differential tax (full invoice)

12, collecting electronic invoices for travel tax

13 rare earth electronic invoice

14, electronic invoice for cigarettes

15, electronic invoice for photovoltaic acquisition

Dynamic QR code, invoice number, billing date, buyer's information, seller's information, project name, specification, model, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, total price tax (in words and figures), remarks and drawer.

The invoice number of the all-electric invoice is 20 digits, of which: the second digit 1-2 represents the last two digits of the Gregorian calendar year ("22" this year and "23" next year), the third and fourth digits represent the administrative division codes of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the fifth digit represents the information such as the issuing channels of all-electric invoices, and the sixth and twentieth digits represent the information such as sequence codes.

If it needs to be used to declare the deduction of VAT input tax, to declare the deduction of consumption tax, to apply for export tax rebate, or to refund tax on behalf of others, the use shall be confirmed through the comprehensive service platform for VAT invoices as required.

Units and individuals can check all-electric invoice information through the national VAT invoice inspection platform ().

Chapter II. Electronic Invoice

1, producer seal: XX Tax Bureau, from which the accountant can identify which province the electronic invoice comes from.

2. The electronic invoice will no longer display the special invoice seal, but the electronic signature.

Electronic signature means that the VAT electronic invoice issued by the taxpayer through the VAT electronic invoice service platform will be stamped with electronic signature. Electronic signature adopts image processing technology and electronic signature technology to digitize the traditional signature and realize the operation of stamping electronic documents. After the taxpayer obtains the invoice, he can read and verify whether the electronic signature is valid by opening the electronic invoice format file with a reader.

In fact, the electronic signature is not the signature we usually understand. It is not directly displayed on the ticket face, nor is it directly covered on the lower right corner of the invoice like the special invoice seal. It needs to be opened and verified by software, but not directly displayed on the ticket face.

After receiving the invoice of OFD file, enter the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, and download the "VAT electronic invoice format file reader" in the "related downloads" section to check the invoice, and then the signature can also be verified together.

After opening the downloaded electronic invoice with the VAT electronic invoice format file reader, click the right mouse button in the "Invoice Supervision Seal" area of the VAT invoice and select the "Verify" function. Click "Verify", and the verification result prompt box will pop up. If the verification result is shown as follows, the signature is valid.

With the small program electronic ledger assistant, you can directly import electronic invoices, automatically read all invoice information, check the authenticity with one click, automatically compare all fields, and automatically prompt the invoice situation. Save time, improve efficiency and have your own time.

3. Build an enterprise mailbox to receive the original electronic invoice (because the printed copy does not belong to the original)

The enterprise finance department applies for an email address for the enterprise to receive invoices, preferably an email address for the enterprise, because if employees leave their jobs, they have to re-apply for an email address for receiving invoices.

4. One thing that an enterprise must do is to set up an electronic invoice ledger.

As an important part of accounting data, the ledger of all-electronic invoices is kept together with accounting files, and accounting is the handover content of important accounting data when leaving the company.

Third, the reimbursement of electronic invoices

According to the accounting document No.20206, standardize the reimbursement of electronic accounting vouchers.

Small and medium-sized enterprises can also print electronic accounting vouchers if they can't fully use electronic accounting vouchers for reimbursement and management. However, the requirement for printing electronic accounting vouchers is that "if the unit takes the paper-based printed electronic accounting vouchers as the basis for reimbursement and filing, it must also save and print the paper-based electronic accounting vouchers".

Electronic accounting files that meet the requirements of file management have the same legal effect as paper files. Except as otherwise provided by laws and administrative regulations, electronic accounting files can no longer be kept in paper form.