The deletion of face value is reflected in replacing the original invoice special seal with electronic signature, and replacing the original invoice special seal with electronic signature. Name of goods or taxable services and services? The column name is simplified to? Project name? , canceled the original? Seller: (seal)? Columns, compared with the previous cumbersome face, become more concise and beautiful.
? Electronic special tickets are applicable nationwide. Taxpayers in China are divided into two batches according to provinces. According to the Announcement of State Taxation Administration of The People's Republic of China on Implementing Electronic Special VAT Invoices among Newly Established Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2020),1February 2 1 day, in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong and Jiangsu. Electronic special ticket? )。 In addition, since 2002 1 year1month 2 1 day, in Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu.
The electronic special ticket is supervised by the provincial tax bureaus, and the electronic signature is used to replace the special seal of the invoice. It belongs to the special invoice for value-added tax and has the same legal effect, basic use and basic use regulations as the paper special ticket. In addition, when electronic special tickets are implemented in various places, newly-established taxpayers in this region (need to issue paper-based ordinary VAT invoices and electronic ordinary VAT invoices (hereinafter referred to as? Electronic general ticket? ), paper special tickets, electronic special tickets, paper unified invoices for motor vehicle sales and paper unified invoices for used car sales), you need to rely on the public service platform of value-added tax electronic invoices and receive tax Ukey free of charge under the handling of tax authorities. In addition, when taxpayers issue special VAT invoices, they can issue paper or electronic special invoices.
The deletion of the face of the electronic special ticket makes it easier, more beautiful and more convenient to use.