On July 9th, State Taxation Administration of The People's Republic of China officially issued the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Trial Operation of Upgrading Electronic Invoice System, and decided to start the trial operation of upgrading electronic invoice system in Beijing, Shanghai, Zhejiang and Shenzhen from August 20th 1 5th.
After the implementation of the upgraded version of VAT invoice system, a unified VAT invoice information system platform will be formed on the tax side, which will provide a solid foundation for all invoices to be included in VAT management, electronic tax source management and data analysis and utilization. In addition, for tax authorities, enterprises and consumers, electronic invoices also have natural advantages such as reducing costs, improving efficiency and being convenient to use.
Extended data:
Special VAT invoices are supervised and printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). They are only for general VAT taxpayers to buy and use. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for recording the seller's tax obligation and the buyer's input tax. The special VAT invoice is a legal special invoice which plays an important and decisive role in VAT accounting and management.
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoice, it not only plays the role of commercial voucher, but also needs to pay value-added tax to the seller because of the deduction on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links the initial production and final consumption of products, maintains the integrity of tax, and embodies the role of VAT.
VAT invoices usually have two names. Take "6,543.8+10,000 yuan" as an example, it can be divided into "6,543.8+10,000 yuan edition" and "limited edition of 6,543.8+10,000 yuan edition". The "100000 Yuan Edition" without tax can exceed 654.38+10000 Yuan, and the "Limited Edition100000 Yuan Edition" without tax cannot exceed 654.38+10000 Yuan. In daily work, we should pay attention to the distinction.
When issuing an invoice, the name of the invoice should be consistent with the full name of the enterprise. After July 20th 1 7,1,the VAT invoice must have a tax number. Invoices that do not meet the requirements shall not be used as tax payment vouchers.
References:
Baidu encyclopedia-special invoice for value-added tax