A: Special electronic VAT invoice (hereinafter referred to as? Electronic ticket? ) is a special invoice for value-added tax, and its legal effect, basic use and basic use provisions are different from those of a special paper invoice for value-added tax (hereinafter referred to as? Paper tickets? ) the same. Compared with paper tickets, electronic tickets have the following advantages:

First, the invoice style is more concise. Electronic special ticket further simplifies the invoice face style, replaces the original invoice special seal with electronic signature, and replaces 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)? Column number, making the issuance of electronic special tickets easier.

Second, the collection method is faster. Taxpayers can choose tax service hall, electronic tax bureau and other channels to collect electronic special tickets. Can taxpayers achieve it by collecting electronic special tickets through online application? Ready to use? .

Third, remote delivery is more convenient. Taxpayers can deliver electronic special tickets by e-mail or QR code. Compared with paper special tickets delivered on site and delivered by mail, the delivery speed of invoices is faster.

Fourth, financial management is more efficient. Electronic coupons belong to electronic accounting vouchers, and taxpayers can easily obtain digital coupon details and improve their financial management level accordingly. At the same time, taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform (), check the electronic special ticket and verify the validity of the electronic signature, thus reducing the risk of receiving fake invoices.

Fifth, it is more economical to store and keep. Compared with paper tickets, electronic tickets are stored in an information-based way, which can greatly reduce the cost of subsequent manual management without special places. In addition, taxpayers can re-download electronic coupons from the free channels provided by the tax authorities to prevent the risk of invoice loss and damage.

Sixth, the social benefits are more significant. The fast delivery of electronic special tickets is beneficial to both parties to the transaction to speed up the settlement, shorten the payment cycle and improve the efficiency of fund use. At the same time, the introduction of electronic special tickets is also conducive to promoting the further popularization of electronic financial accounting of enterprises, which will have a positive impact on the digital construction of the whole economy and society.