With the rapid development of digital and intelligent technology, digital accounts have gradually become a common tool for daily transactions of enterprises. In order to standardize the financial management and tax declaration of enterprises, State Taxation Administration of The People's Republic of China issued the Notice on Further Regulating the Related Matters of Invoice Management in 20 18, requiring enterprises to use the digital account invoice entry mark when conducting transactions, so as to identify whether the transaction has been entered in accordance with the provisions of the tax law.
How to use the digital account invoice entry mark? When an enterprise conducts a transaction with a digital account, it is necessary to fill in the invoice entry mark of the digital account on the transaction documents, vouchers and other related documents, and properly keep the corresponding voucher materials.
The identification of digital account invoice entry is an important measure to standardize enterprise financial management and tax declaration. Enterprises must abide by relevant laws and regulations when using digital accounts to conduct transactions and earnestly fulfill their invoice management obligations.
Legal basis:
"Notice of State Taxation Administration of The People's Republic of China on Further Standardizing the Relevant Matters of Invoice Management" Article 4 When an enterprise conducts transactions with a digital account, the transaction documents, vouchers and other related documents shall fill in the invoice entry mark of the digital account, and properly keep the corresponding voucher materials.