1, taxpayer application
The taxpayer holds the original and photocopy of the identity certificate of the agent and the impression of the special seal for invoices, fills in the Approval Form for Taxpayers to Receive Invoice Types (in duplicate), and applies to the Tax Service Department of the competent tax authority.
2. The tax authorities accept the confirmation.
The tax service department of the competent tax authority accepts the "Taxpayer Receiving Invoice Type Verification Form" submitted by the taxpayer for review and confirmation, and completes the invoice type verification and the initial issuance of special equipment.
3, the tax authorities invoice code
The invoice selling department of the competent tax authority handles the invoice coding for the taxpayer's tax control panel (or golden tax panel) in the comprehensive collection and management system, and the number segment of the electronic invoice is synchronized to the VAT electronic invoice system by the tax background collection and management system through the interface, and will finally be handed over to the taxpayer through the VAT electronic invoice system. Taxpayers can issue electronic invoices through the electronic invoice system.
4. Enterprises with a large number of tickets can choose the server version of the tax-controlled invoicing system to issue electronic invoices; Enterprises with a small number of tickets can use the stand-alone tax-controlled invoicing system to issue electronic invoices and generate electronic data.
5. Taxpayers can build or entrust a third party to develop and build an "electronic invoice service platform". Electronic invoice format files can be generated directly at the taxpayer's end, and can also be completed through the third-party electronic invoice service platform. Taxpayers who use the third-party electronic invoice service platform need to transmit the electronic invoice data to the third-party electronic invoice service platform.
6. The payer can download the electronic invoice format file through the "electronic invoice service platform" built by the taxpayer or entrusted by a third party, or by logging in the payer's mailbox.
Pay attention to the following points when making electronic invoices:
1. You need to select the tax bureau where your business is located;
2. Enter payer information, including enterprise name, enterprise tax number, bank information, etc.
3. Payee information;
4. Select the charging item as the transportation item, and select it according to the specific information of the transported goods and vehicles;
5. Stamp duty of transportation contract needs to be selected.
To sum up, the implementation of electronic invoices plays an important role in reducing taxpayers' operating costs, saving social resources, facilitating consumers to save and use invoices, and creating a healthy and fair tax environment.
Legal basis:
Electronic Commerce Law of the People's Republic of China
Article 14
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.