According to Article 3 of the Announcement on Issues Concerning the Full Implementation of the Upgrade of VAT Invoice System, the upgrade of VAT invoice system integrates, upgrades and perfects the anti-counterfeiting tax control system of VAT, the tax control system of special VAT invoices for cargo transportation, the auditing system and the tax digital certificate system. Realize the taxpayer's invoice data that has been certified by tax digital certificate and encrypted, and upload it to the tax authorities in real time through the Internet to generate the electronic ledger of VAT invoices, which can be used as the basis for tax declaration, invoice data inspection, tax source management and data analysis and utilization.
The taxpayer's tax control equipment of the upgraded version of VAT invoice system includes the golden tax plate and the tax control plate (hereinafter referred to as special equipment). Special equipment can issue special invoices for value-added tax, special invoices for goods transportation, ordinary invoices for value-added tax and unified invoices for motor vehicle sales.
Extended data:
Provisions on the Use of Special VAT Invoices Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeiting and tax control department. Use, including receiving and purchasing, issuing, cancellation and authentication of paper invoices and their corresponding data messages. The anti-counterfeiting tax control system as mentioned in these Provisions refers to a computer management system that is implemented with the approval of the State Council, uses special equipment and general equipment, and uses digital passwords and electronic storage technology to manage special invoices.
The special equipment mentioned in these Provisions refers to golden tax cards, IC cards, card readers and other equipment. The general equipment mentioned in these Provisions refers to computers, printers, scanning instruments and other equipment.
State Taxation Administration of The People's Republic of China —— Issues related to the full implementation of the upgraded version of VAT invoice system.