1. Question: What is a VAT electronic general invoice?

Answer: Electronic general value-added tax invoices refer to electronically stored payment vouchers issued or obtained by entities and individuals in the process of purchasing and selling goods, services and other business activities.

2. Question: Can enterprises after the business tax to value-added tax reform use electronic general VAT invoices?

Answer: The "Announcement of the State Administration of Taxation on Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax on Matters Related to Tax Collection Administration" (State Administration of Taxation Announcement No. 23, 2016) has clarified that the taxpayers of the tax-to-VAT swap The types of invoices that can be used are: special VAT invoices, ordinary VAT invoices, unified motor vehicle sales invoices, electronic ordinary VAT invoices, tickets, toll (bridge) toll invoices, fixed amount invoices, passenger transport invoices, and unified second-hand car sales invoices. and roll-type ordinary invoices issued by the state tax authorities.

3. Question: What are the advantages of electronic VAT invoices over traditional VAT invoices?

Answer: VAT electronic general invoices are issued through the VAT electronic invoice system, which reduces taxpayers’ operating costs, especially invoice issuance costs and invoice mailing costs, saves social resources, and facilitates consumers to save and use them. There are significant advantages over traditional paper VAT invoices.

4. Question: What conditions need to be met to apply for the use of electronic ordinary invoices?

Answer: Under normal circumstances, VAT taxpayers who are willing to use the VAT electronic general invoice system to issue electronic VAT electronic general invoices can apply to the competent state tax authorities for the use of electronic invoices. For industries that target ordinary consumers and use large amounts of invoices (such as e-commerce, express delivery, public utilities, supermarkets, restaurants, etc.), it is recommended to give priority to the use of electronic invoices.

5. Question: Can small-scale taxpayers use electronic VAT invoices?

Answer: General taxpayers who sell goods, provide taxable labor and taxable services issue special VAT invoices, ordinary VAT invoices or electronic ordinary VAT invoices.

Small-scale taxpayers who sell goods, provide taxable labor services and taxable services issue general VAT invoices and electronic general VAT invoices.

General taxpayers and small-scale taxpayers engaged in the retail business of motor vehicles (except used motor vehicles) shall issue unified invoices for motor vehicle sales.

General machine-printed invoices and general fixed-amount invoices are mainly used by small-scale taxpayers who have not reached the tax threshold.

If the usage of invoices is large or the unified invoice format cannot meet the needs of business activities, named invoices can be used.

6. Question: How to apply for and purchase electronic invoices?

Answer: Taxpayers apply to the competent state tax authorities for the use of electronic invoices with their tax registration certificate, identity certificate of the person in charge and the "Invoice Purchase Book", and use the golden tax disk (or tax control disk) to apply for electronic invoices. Invoice number segment.

7. Question: How many types of VAT electronic ordinary invoices are there according to the operation mode? How to choose?

Answer: VAT electronic general invoices are divided into stand-alone version and server version. The stand-alone version still uses the anti-counterfeiting tax control system. The taxpayer manually issues the invoice and then uploads it to the service company's electronic invoice service platform. The platform generates a PDF file and electronic signature, and returns the information to the taxpayer. After the taxpayer obtains the information of the electronic invoice, it can be delivered by printing, WeChat QR code, sending PDF document by email, etc. The server version realizes the connection between the enterprise ERP system and the electronic invoice front-end system, realizes the interaction of transaction information and invoice information using CA encryption, order generation, and automatic production of electronic invoice data. The stand-alone version is suitable for small businesses with an annual invoice volume of less than 10,000. The server version is suitable for medium and large enterprises, with an annual invoice volume of more than 10,000.

8. Question: How to establish an electronic invoice service platform?

Answer: The VAT electronic general invoice system (enterprise end) mainly includes a tax control invoicing system and an electronic invoice service platform that generates electronic invoice format files. The electronic invoice service platform can be built by the taxpayer itself or by entrusting a third-party service provider to build it. Taxpayers who use third-party electronic invoice service platforms need to transfer electronic invoice data to the third-party electronic invoice service platform.

9. Question: Do I need to stamp the special invoice stamp after printing the electronic invoice?

Answer: Article 3 of the "Announcement of the State Administration of Taxation on Issues Concerning the Implementation of Electronic General VAT Invoices Issued through the VAT Electronic Invoice System" (State Administration of Taxation Announcement No. 84, 2015) stipulates that value-added If the issuer and payee of an electronic general tax invoice need a paper invoice, they can print the format document of the electronic general VAT invoice by themselves. Its legal validity, basic purpose, basic usage regulations, etc. are the same as the general VAT invoice produced by the tax authority. .

After consumers purchase goods or services from an enterprise, transaction information is generated in the enterprise's ERP system. The transaction information is generated by the electronic invoice front-end system and sent to the upgraded tax terminal and electronic invoice system. Accounting system, and return the tax-controlled data to the electronic invoice service platform. The electronic invoice service platform processes the tax control data and electronically signs it, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After the enterprise ERP system receives the electronic invoice information, it can be pushed to the user's mobile phone via SMS, email, APP, etc., and consumers can view and download the electronic invoice information.

Therefore, the electronic invoice contains the tax control signature and the corporate electronic signature, and there is no need to add a special invoice seal after printing.

10. Question: How to deal with the issuer and payee of electronic VAT electronic general invoices who need paper invoices?

Answer: If the issuer and payee of an electronic invoice need a paper invoice, they can print the format file of the electronic invoice by themselves (either in color or black and white), and its legal validity, basic purpose, and basic usage regulations etc. are the same as the ordinary value-added tax invoices produced by the tax authorities.

11. Question: How does the payee use electronic invoices?

Answer: The payee can query and download the electronic invoice format file through the electronic invoice service platform used by the issuer, or obtain the electronic invoice format file through email, WeChat and other channels.

12. Question: Can the electronic general VAT invoice issued be used as a pre-tax deduction voucher?

Answer: "The State Administration of Taxation's Notice on the Implementation of the VAT Electronic Invoice System" Article 3 of the Announcement on Issues Related to Electronic General VAT Invoices (State Administration of Taxation Announcement No. 84 of 2015) stipulates that if the issuer and payee of electronic general VAT invoices need paper invoices, they can print electronic VAT invoices on their own. The format documents of ordinary invoices have the same legal effect, basic purpose, basic usage regulations, etc. as those of ordinary VAT invoices supervised by the tax authorities.

Therefore, the electronic general invoice issued can be printed by yourself (either in color or black and white). Its legal effect, basic purpose, basic usage regulations, etc. are the same as the general VAT invoice produced by the tax authorities and can be used as Valid certificate of pre-tax deduction.

13. Question: Do I need to file a tax return when using an electronic general invoice? Can the electronic general VAT invoice issued in the current month be invalidated in the same month?

Answer: Taxpayers who use the VAT electronic general invoice system to issue electronic invoices should submit tax returns to the competent state tax authorities in a timely manner before the end of each tax period and handle relevant tax returns in accordance with regulations. Electronic general VAT invoices issued in the current month cannot be invalidated in the current month and can only be processed as redundant.

14. Question: How to inspect and cancel electronic general VAT invoices?

Answer: Taxpayers who use ordinary electronic VAT invoices still follow the principle of "inspect the old and purchase the new" to inspect the old invoices. However, they do not need to provide the issued paper invoice with red letters during the inspection, they only need to ensure that the invoice is issued. The invoice data has been uploaded to the electronic ledger system. If a taxpayer who has not used all the electronic invoices before cancellation needs to cancel the blank electronic invoice, the blank invoice will not be invalidated and the data of the electronic invoice should be returned to the tax authority for processing.

15. Question: How to check the authenticity of the electronic value-added tax invoice?

Answer: The ways to verify the authenticity of electronic ordinary VAT invoices are: third-party service platforms or the National VAT Invoice Verification Platform of the State Administration of Taxation.

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