1, handle ETC card or user card;

2. Register an account on the invoice service platform;

3. Binding ETC card or user card;

4. Log in to the invoice service platform, select the transaction records that need to be invoiced, and apply for generating toll electronic invoices.

Provisions on the use of high-speed invoices:

1, expressway toll invoice is a voucher issued by the toll station to the owner or driver according to the actual traffic section when the vehicle passes through expressway;

2. The invoice can be used as a valid voucher for reimbursement of vehicle expenses, which usually contains information such as the date of passage, the starting and ending points of passage, the license plate number and the amount;

3. In terms of taxation, expressway charge invoices can be used as costs or expenses deducted by enterprises or individuals when calculating taxable income;

4. If the invoice is lost, the owner can apply for a replacement to the expressway toll station that issued the invoice with relevant certification materials;

5. In some areas, electronic invoices can be directly issued through expressway Electronic Toll Collection System (ETC), which is convenient for car owners to apply and inquire online.

To sum up, the process of issuing electronic invoices in expressway, Liaoning Province includes handling ETC cards or user cards, registering accounts on the invoice service platform, binding cards, and logging in to the platform to select transaction records to apply for generating toll electronic invoices.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 16

Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council. Illegal invoicing is prohibited.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

second

Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these measures.

People's Republic of China (PRC) tax collection management law

Article 21

The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.