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Original title: The expansion of the scope of implementation of electronic special VAT invoices, Beijing will be implemented on January 21 next year.
News from our newspaper (Reporter Zhang Qin) A reporter from the Beijing Youth Daily learned from the State Tax Administration that as of yesterday, 11 regions of China, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan , Ningbo and Shenzhen, have been established recently. Registered taxpayers will implement electronic value added tax invoices and recipients will cover the entire country.
It is understood that already in 2015, the State Tax Administration began to implement, step by step, the ordinary electronic invoices with VAT. Starting in September this year, electronic special ticketing pilots will be gradually carried out in Ningbo, Shijiazhuang and Hangzhou, but the scope of ticket recipients is limited to specified areas. Since yesterday, electronic payment of special invoices has been implemented nationwide in two more steps: the first step is to implement electronic special invoices among new taxpayers in 11 regions, including Tianjin. The scope is nationwide. At the same time, the reach of ticket recipients in the pilot areas has also expanded to the entire country; The second step is to implement the special ticket electronics among new contributors in 25 regions, including Beijing, starting on January 21 next year, and the scope of ticket recipients is nationwide. .
A person from the State Tax Administration stated that the legal effect, the basic purpose and the rules of basic use of the special electronic ticket are the same as those of the special invoice with VAT on paper.
It is worth mentioning that the electronic special ticket uses an electronic signature instead of the special stamp of the original invoice, simplified the name of the column from “taxable goods or labor, service name” to “project name” and canceled the original “seller: (chapter)” The columns facilitate the issuance of special electronic tickets. For taxpayers, they can choose to receive special electronic tickets through channels such as the Department of Tax Service and the Electronic Tax Office. Taxpayers can figure out “get it and use it as soon as they get it” by requesting the special electronic ticket online. At the same time, taxpayers can also deliver electronic special tickets via email addresses, QR codes, and other methods. Compared to on-site delivery of special paper tickets, mail delivery, etc., invoice delivery is faster.
Taxpayers can download the electronic VAT invoice format file reader through the national value added tax invoice verification platform, view the special electronic invoice and verify the validity of the electronic signature, reducing the risk of receiving false invoices.
New taxpayers who need to issue ordinary paper VAT invoices, electronic general tickets, special paper tickets, electronic special tickets, consolidated paper invoices for motor vehicle sales, and consolidated paper invoices for used vehicle sales will receive invoices UKey prosecutors. Tax authorities will issue tax UKeys to new taxpayers free of charge. New taxpayers implementing electronic special tickets can issue paper general tickets, electronic general tickets, paper special tickets, electronic special tickets, paper motor vehicle invoices and paper second hand vehicles after receiving UKey tax and verifying the corresponding ticket types. bill.
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