Compared with paper invoices and traditional electronic invoices, what is the difference between full electronic invoices and electronic invoices? What should taxpayers pay attention to when receiving full electronic invoices? Today's "One-stop Tax" program invites Yu Fan, the relevant person in charge of the Tax Administration and Science and Technology Development Department of Hubei Provincial Taxation Bureau, to walk into the Voice of Hubei and straighten out the "small question mark" for you.
According to the announcement of Hubei Provincial Taxation Bureau on launching a comprehensive digital electronic invoice acceptance pilot project, Hubei will launch a full electronic invoice acceptance pilot project from July 18. In other words, a fully digital electronic invoice will meet us soon!
"From July 18, taxpayers in our province, as payees, can receive comprehensive digital electronic invoices issued by some taxpayers in Guangdong, Inner Mongolia and Shanghai. The above-mentioned three provinces and cities began to carry out digital electronic invoices in an all-round way from 1 in 65438+February last year. "
As a new member of the invoice family, what does an all-electronic invoice look like? If you receive an invoice that you have never seen before, how can you determine its authenticity?
"The legal effect, basic use and use provisions of all electronic invoices are the same as those of existing paper special tickets and paper ordinary tickets. Speaking of differences, paper invoices have related invoice links, such as invoice links, deduction links and so on, but full electronic invoices no longer have invoice links.
At the same time, the paper invoices issued by the electronic invoice service platform in the pilot area will no longer display the invoice ciphertext on the face information, and the password area will display the 20-digit invoice number given by the websites of the national unified electronic invoice service platform and the national VAT invoice inspection platform.
"If taxpayers are worried about the receipt of invoices, they can check the information of all electronic invoices through the national VAT invoice inspection platform."
Please pay attention! Full electronic invoice is not the abbreviation of traditional electronic invoice. It doesn't need media support, tax control equipment to issue invoices, and it doesn't need to apply to the tax bureau for collection. At the same time, the requirement of specific format is cancelled. In this way, taxpayers can invoice more conveniently, deliver goods more efficiently, use tickets at lower cost, and "de-layout" can meet more personalized business needs. Simply put, this is a major upgrade from node electronization to global digitalization!
From the appearance of 20 15 electronic ordinary invoice, to the pilot of all-electronic invoice, and then to the pilot of all-electronic invoice, the era of all-electronic invoice can be said to be close at hand. Then, through what channels do taxpayers receive full electronic invoices?
"Taxpayers in the three pilot areas issue full electronic invoices through the brand-new electronic invoice platform. As the payee, taxpayers in Hubei Province did not change the way of obtaining invoices, but still received the above invoices through the comprehensive service platform of VAT invoices. In addition, taxpayers in our province can also obtain the full electronic invoice delivered by the drawer by e-mail or QR code.
Taxpayers who need to apply for the deduction of VAT input tax or apply for export tax refund or tax refund on their behalf shall confirm their use through the comprehensive service platform for VAT invoices in accordance with regulations.