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. Electronic universal ticket? )。 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 speeding up the popularization and application of electronic invoices, State Taxation Administration of The People's Republic of China has decided to grant new registration to taxpayers in some areas (hereinafter referred to as? New taxpayer? ) in the implementation of value-added tax electronic invoice (hereinafter referred to as? Electronic special ticket? ), and then gradually expand the scope of work of the region 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).