It is a legal document recognized by the tax authorities and can be used for payment and settlement business.

I. Definition of Shenzhen Electronic Ordinary Invoice

Shenzhen electronic ordinary invoice refers to the value-added tax electronic ordinary invoice issued, transmitted and stored through Shenzhen tax system. It is an invoice in the form of electronic data and has the same legal effect as a paper invoice. The issuance, transmission and storage of electronic ordinary invoices in Shenzhen are all realized through the tax system, which has the advantages of convenience, efficiency and environmental protection.

Two. Legitimacy of Shenzhen Electronic Ordinary Invoice

Shenzhen electronic ordinary invoice is a legal document recognized by the tax authorities and has the same legal effect as paper invoice. It can be used for payment and settlement in business operations of enterprises or individuals, and it is an important financial voucher in economic activities. In Shenzhen, the use of electronic ordinary invoices has become a common and compliant practice.

III. Scope of Application of Shenzhen Electronic Ordinary Invoice

Shenzhen electronic ordinary invoice is applicable to all kinds of taxpayers, including enterprises and individual industrial and commercial households. When issuing electronic ordinary invoices, taxpayers should follow the relevant provisions of the tax authorities to ensure that the invoice information is true, accurate and complete. At the same time, taxpayers should also properly keep electronic ordinary invoices for inspection by tax authorities.

Fourth, the advantages of Shenzhen electronic ordinary invoice

Compared with paper invoices, Shenzhen electronic ordinary invoices have many advantages. First of all, it improves the efficiency of invoice issuance and management and reduces the cost of enterprises. Secondly, electronic ordinary invoices reduce the printing, storage and transportation of paper invoices, which is beneficial to environmental protection and energy saving. In addition, the electronic ordinary invoice also facilitates the inquiry and verification of taxpayers and improves the convenience of invoice use.

To sum up:

Shenzhen electronic ordinary invoice belongs to value-added tax electronic ordinary invoice, which is a legal certificate recognized by tax authorities and has the same legal effect as paper invoice. It is suitable for all kinds of taxpayers and can be used for payment and settlement in business. Shenzhen electronic ordinary invoice has the advantages of high efficiency, environmental protection and convenience, and is an important financial voucher in modern economic activities.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 23 provides that:

Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state actively promotes the use of tax-controlled equipment and non-tax-controlled electronic equipment to issue invoices.

Measures on invoice management network

Article 2 provides that:

Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these measures.

Announcement on Issues Related to Issuing VAT Electronic Ordinary Invoice through VAT Electronic Invoice System

Article 1 stipulates:

If the drawer and drawee of the electronic VAT ordinary invoice need paper invoices, they can print the format documents of the electronic VAT ordinary invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.