In order to implement the deployment arrangement of the State Council on accelerating the popularization and application of electronic invoices, State Taxation Administration of The People's Republic of China has previously issued the Announcement on Relevant Matters Concerning the Implementation of VAT Electronic Special Invoices among Newly Established Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2020), and decided to first implement VAT electronic special invoices among newly registered taxpayers in some areas, and then gradually expand the scope of regions and taxpayers. In order to help taxpayers understand related matters, 12366 tax service platform has released a set of questions and answers to answer related policy questions, so hurry to collect and learn!

Q: Does the tax department now implement special electronic invoices for value-added tax? What is the specific arrangement?

A: In order to meet the needs of economic and social development and tax modernization, State Taxation Administration of The People's Republic of China has gradually implemented the electronization of general VAT invoices since 20 15. After the implementation of electronic universal ticket, it has been welcomed by more and more taxpayers because of its advantages of convenient issuance, convenient storage, timely inspection and cost saving.

In order to implement the deployment arrangement of the State Council on accelerating the popularization and application of electronic invoices, State Taxation Administration of The People's Republic of China, based on the principle of being active and steady, decided to adopt the working strategy of first implementing electronic special invoices for value-added tax (hereinafter referred to as "electronic special invoices") among newly registered taxpayers in some areas, and then gradually expanding the scope of regions and taxpayers. The first is to implement electronic special tickets among newly established taxpayers. On the basis of perfecting the system and accumulating experience, the next step is to consider implementing electronic special tickets among other taxpayers. 2. For newly established taxpayers, pilot projects of electronic special tickets will be gradually carried out in Ningbo, Shijiazhuang and Hangzhou from September 2020, and then they will be implemented nationwide in two steps: the first step is to implement special tickets among newly established taxpayers in Tianjin and other regions 1 1 from February 2020. In the second step, from 202 1, 1 and 2 1, electronic special tickets will be implemented among newly established taxpayers in 25 regions such as Beijing, and the scope of collection will be nationwide. 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).

Q: What are the main changes in the face value of electronic VAT invoices and paper VAT invoices?

Answer: The special electronic invoice for value-added tax has further simplified the invoice face style, changed the original special invoice seal to electronic signature, simplified the column name of "name of goods or taxable services and services" to "project name", and cancelled the original column name of "seller: (seal)", making the issuance of special electronic invoice for value-added tax easier.

Q: After the enterprise receives the special electronic invoice for value-added tax and prints it by itself, the paper print of the special electronic invoice for value-added tax is not stamped with the special invoice seal of the seller. Can it be used as a basis for reporting reimbursement?

Answer: Electronic signature is used to replace the special invoice seal for VAT, and its legal effect, basic use and basic use provisions are the same as those for VAT special paper invoices. Taxpayers who use the printed electronic VAT invoices as the basis for reimbursement and filing may not require the sellers to affix the special invoice seal on the printed electronic VAT invoices, but they should also keep the printed electronic VAT invoices.

Q: What should taxpayers do if they need to use the special electronic VAT invoice to declare the deduction of VAT input tax or apply for export tax refund or tax refund on their behalf?

Answer: It is consistent with the processing method of special paper invoices for value-added tax. After obtaining the special electronic invoice for value-added tax, taxpayers should log in to the comprehensive service platform of value-added tax invoice in this province (city) to confirm the purpose of the invoice if they need to declare the deduction of input value-added tax or apply for export tax refund or tax refund on their behalf.

Q: What measures have the tax authorities taken to facilitate taxpayers by implementing VAT electronic invoices among newly established taxpayers?

A: Focusing on promoting the reform of tax payment facilitation and enhancing taxpayers' sense of acquisition, the tax authorities have continuously optimized the invoice service model, and took the opportunity of electronization of special VAT invoices to innovate and introduce five facilitation measures:

First, the billing equipment is charged free of charge. Newly-established taxpayers who need to issue VAT paper-based ordinary invoices, VAT electronic ordinary invoices, VAT paper-based special invoices, VAT electronic special invoices (hereinafter referred to as "electronic special invoices"), motor vehicle sales paper-based unified invoices and used car sales paper-based unified invoices will receive unified tax UKey invoices. The tax authorities issue tax exemption licenses to newly established taxpayers.

Second, electronic tickets are distributed free of charge. Relying on the public service platform of value-added tax electronic invoice, the tax department provides taxpayers with free electronic special ticket issuance service, and taxpayers do not have to pay related fees for issuing electronic special tickets through this platform.

Third, the first ticket service is convenient to enjoy. The tax authorities implement the "first ticket service system" for taxpayers who sell and receive electronic special tickets for the first time, and help taxpayers grasp the policy provisions and operational points in a timely and comprehensive manner through online and offline methods.

The fourth is to inform the invoice status in time. The tax authorities have optimized and upgraded the comprehensive service platform for VAT invoices, through which taxpayers can timely grasp the circulation status of electronic special tickets, such as collection, issuance and use confirmation, as well as management status information such as normal, scarlet letter and abnormal. This will help taxpayers to fully understand the whole process information of electronic special tickets, reduce the tax-related risks of invoices caused by asymmetric or lagging information between buyers and sellers, and effectively protect taxpayers' rights and interests.

Fifth, download invoice information in batches. Taxpayers can download the detailed information of the obtained VAT paper invoices, VAT electronic invoices, VAT paper invoices, electronic invoices, motor vehicle sales paper invoices, used car sales paper invoices and other invoices in batches through the VAT invoice comprehensive service platform. This not only provides complete and accurate invoice basic data for taxpayers to realize electronic reimbursement, but also helps taxpayers to improve internal management and prevent the risk of repeated reimbursement of electronic invoices. In addition, the convenient acquisition and expanded application of electronic invoice information will help taxpayers to better analyze their finances, strengthen the management of capital and supply chain, and help enterprises to improve their business decision-making level.

With the promotion of VAT electronic invoices, tax authorities will launch more innovative service initiatives to provide taxpayers with a more convenient, efficient and comfortable tax experience.

Q: What are the advantages of special electronic invoices for VAT?

Answer: The electronic special ticket 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 special paper invoice for value-added tax (hereinafter referred to as "special paper ticket"). Compared with paper tickets, electronic tickets have the following advantages:

First, the invoice style is more concise. The electronic special ticket further simplifies the invoice face style, replaces the original invoice seal with electronic signature, simplifies the column name of "goods or taxable services and services" to "project name", and cancels the original column name of "seller: (seal)", which makes the issuance of electronic special tickets more convenient.

Second, the collection method is faster. Taxpayers can choose tax service hall, electronic tax bureau and other channels to receive electronic special tickets. By applying for electronic tickets online, taxpayers can realize "instant use".

Third, remote delivery is more convenient. Taxpayers can deliver electronic tickets by e-mail or QR code. Compared with paper special tickets delivered on site or by mail, the delivery speed of invoices is faster.

Fourth, financial management is more efficient. Electronic coupons belong to electronic accounting vouchers, and taxpayers can easily obtain the details of digital coupons and improve their financial management accordingly. At the same time, taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform, check the electronic special ticket, verify the validity of the electronic signature, and reduce the risk of receiving fake invoices.

Fifth, it is more economical to store and keep. Compared with paper tickets, electronic tickets are stored in an information-based way without special places, which can greatly reduce the cost of subsequent manual management. In addition, taxpayers can re-download electronic coupons from free channels provided by tax authorities to prevent the risk of loss and damage of invoices.

Sixth, the social benefits are more significant. The rapid delivery of electronic special tickets is beneficial to both parties to the transaction to speed up the settlement, shorten the payment cycle and improve the efficiency of fund use. At the same time, the introduction of electronic special tickets is also conducive to promoting the further popularization of electronic financial accounting in enterprises and has a positive impact on the digital construction of the whole economy and society.

Q: What should I do if I receive the special electronic invoice for value-added tax and can't open it, and I can't see the invoice information?

A: You can download the VAT electronic invoice format file reader from the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, China, and check the special VAT electronic invoice.

Q: Why does the electronic signature replace the special invoice seal on the original VAT paper invoice?

A: Article 14 of the Electronic Signature Law of People's Republic of China (PRC) stipulates that a reliable electronic signature has the same legal effect as a handwritten signature or seal. In order to better meet the needs of electronic invoice reform, the special electronic invoice for value-added tax adopts electronic signature instead of the original special invoice seal. Taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform, check the special electronic invoice and verify the validity of the electronic signature.

Q: What is the special electronic invoice for VAT?

A: The sample of VAT electronic special invoice can be viewed through the attachment Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Implementation of VAT Electronic Special Invoice for Newly-established Taxpayers (No.22, 2020).

Q: Can new taxpayers who implement electronic VAT invoices issue paper VAT invoices?

A: Newly established taxpayers who implement special electronic invoices for value-added tax can issue special electronic invoices for value-added tax or special paper invoices for value-added tax (hereinafter referred to as "special paper invoices"). Where the drawee requests a special paper ticket, the drawer shall issue a special paper ticket.

Q: What types of invoices can new taxpayers who implement VAT electronic invoices issue after receiving tax UKey?

A: Newly-established taxpayers who implement electronic special invoices for value-added tax can issue paper-based ordinary invoices for value-added tax, electronic ordinary invoices for value-added tax, electronic special invoices for value-added tax, paper-based unified invoices for motor vehicle sales and paper-based unified invoices for used car sales after receiving the tax UKey and verifying the corresponding ticket types.

Q: Do taxpayers need to take back the red-letter VAT special electronic invoice?

A: Compared with the red-letter VAT paper special invoice issuing process, taxpayers do not need to recycle the blue-letter VAT electronic special invoice when issuing the red-letter VAT electronic special invoice, which is simple and easy to operate.

Q: What kinds of invoices can be issued through the VAT electronic invoice service platform at present?

A: Since the implementation of special electronic invoices for value-added tax in various places, the public service platform for value-added tax electronic invoices supports the issuance of special paper invoices for value-added tax, ordinary paper invoices for value-added tax, electronic ordinary invoices for value-added tax, unified paper sales invoices for motor vehicles and unified paper sales invoices for used cars. Newly established taxpayers who implement special electronic invoices for value-added tax may also issue special electronic invoices for value-added tax.

Q: Does UKey collect taxes?

A: There is no charge.

Q: How is the processing time limit for adjusting the maximum invoicing limit of VAT electronic special invoices stipulated?

A: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Simplifying the Procedures for Handling Tax Administrative Licensing Matters (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 19), the tax authorities examine and approve the maximum invoicing limit of taxpayers' special VAT invoices (VAT tax control system), and make an administrative licensing decision within 10 working days from the date of accepting the application; If it cannot be solved, it may be extended for 5 working days with the approval of the person in charge of the tax authorities.

Q: Is the legal effect of special electronic VAT invoice different from that of special paper VAT invoice?

A: The special electronic invoices for value-added tax are supervised by the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning of People's Republic of China (PRC) State Taxation Bureau. It is a special value-added tax invoice with electronic signature instead of special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of paper-based special value-added tax invoice.

Q: How should taxpayers issue special electronic invoices for red-ink value-added tax?

Answer: After the taxpayer issues the electronic special ticket, it can issue the red-ink electronic special ticket if there are sales returns, billing errors, suspension of taxable services, sales discounts, etc. Compared with the process of issuing special paper invoices for red-letter value-added tax, taxpayers do not need to withdraw blue-letter electronic special tickets when issuing red-letter electronic special tickets, which is simple and easy to operate. Specifically, the process of issuing scarlet letter electronic special tickets can be mainly divided into three steps.

Step 1, the buyer or seller taxpayer fills in the red-ink VAT special invoice issuing information form (hereinafter referred to as the information form) in the VAT invoice management system (hereinafter referred to as the invoice management system). According to whether the buyer has used the electronic special ticket to declare the deduction, there are two ways to distribute the information form. The first category is the information form sent by the buyer. If the buyer has used the electronic special ticket to declare the deduction, the buyer will fill in and upload the information form in the invoice management system. In this case, there is no need to fill in the corresponding blue electronic special ticket information in the information table. The second category is the information table published by the seller. If the buyer does not use the electronic special ticket to declare the deduction, the seller will fill in and upload the information form in the invoice management system. In this case, you need to fill in the corresponding blue electronic special ticket information in the information table.

The second step is the automatic verification of the information system of the tax authorities. The tax authorities receive the information table uploaded by taxpayers through the network, and the system automatically checks it to generate an information table with the number of the red-ink invoice information table, and synchronizes the information to the taxpayer's system.

Step 3, the seller and taxpayer issue a special electronic ticket in scarlet letter. The seller can query the verified information table in the invoice management system, and then issue the scarlet letter electronic special ticket. The scarlet letter electronic special ticket should correspond to the information table one by one.

It should be noted that there may be a certain time lag between the issuance of the information form by the buyer and the issuance of the red-letter electronic special ticket by the seller when the buyer has used the electronic special ticket to declare the deduction. Therefore, the buyer should temporarily transfer the value-added tax amount listed in the information form from the current input tax, and after obtaining the red-letter electronic special ticket issued by the seller, it will be used as an accounting voucher together with the information form.

Q: Is there a difference between the special electronic VAT invoice and the special paper VAT invoice?

A: VAT electronic invoices do not have different serial numbers.

Q: How can taxpayers verify the validity of the electronic signature of the VAT electronic special invoice?

A: Units and individuals can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform () to inspect the special VAT electronic invoice and verify the validity of the electronic signature.

Q: What are the specific requirements for the newly established taxpayers who implement the electronic special VAT invoice when approving the electronic special VAT invoice?

A: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Matters Related to Newly Established Taxpayers Applying for VAT Invoices for the First Time (No.29 of 20 18), the tax authorities will verify the invoice types of newly established taxpayers applying for VAT invoices for the first time, and the maximum invoice issuing limit of special VAT invoices shall not exceed 654.38 million yuan, and the maximum invoice issuing limit shall not exceed 25 pieces per month. Provincial tax authorities may, within this scope, determine the examination and approval criteria for newly established taxpayers to apply for VAT invoices for the first time according to the degree of tax risk of taxpayers.

Special electronic invoices and special paper invoices for value-added tax belong to special invoices for value-added tax. The maximum invoicing limit of special VAT invoices approved by tax authorities also applies to electronic VAT invoices and paper VAT invoices collected by taxpayers, which are consistent. Newly established taxpayers who implement electronic special invoices can determine the number of electronic special invoices for value-added tax and paper special invoices for value-added tax respectively according to their own needs within the maximum monthly number of special invoices for value-added tax approved by the tax authorities.

Newly established taxpayers who implement electronic special VAT invoices may apply for "incremental version" according to the needs of production and operation after the tax authorities have approved the maximum invoicing limit and the number of special VAT invoices.