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Original title: From January 21, new Henan taxpayers will implement special electronic tickets.
Source: Dahe News
□ Gao Xiuliang Hu Bing Zhu Hongzhen
The author learned from the Henan Provincial Tax Office that according to the “Announcement of the State Administration of Taxation Concerning the Implementation of Electronic Invoices of Value Added Tax for New Taxpayers” (hereinafter, the “Announcement “), as of January 21, 2021, Special invoices are implemented electronically among newly established taxpayers in Henan province, and invoice recipients are nationwide.
It is understood that in order to fully implement the “Regulation on optimization of the business environment”, deepen the reform of “decentralization, regulation and service” in the field of taxation and increase the promotion of the use of electronic invoices, the State Tax Administration has decided to launch pilot projects in three regions, including Ningbo, Shijiazhuang and Hangzhou at an early stage. On this basis, the implementation of the electronic invoices with VAT (hereinafter, “electronicization of special invoices”) among newly established and registered taxpayers throughout the country (hereinafter, “new taxpayers”).
According to the “Announcement”, the electronic promotion of special tickets nationwide has two steps. The first step, starting on December 21, 2020, electronic payment of special invoices will be implemented among new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. , The scope of the ticket recipient is the whole country. Among them, the three regions of Ningbo, Shijiazhuang and Hangzhou have also expanded the scope of recipients of special electronic tickets issued by taxpayers at the initial stage. The second step is to implement special invoices electronically among newly established taxpayers in other regions as of January 21, 2021, and the recipients of the invoices are nationwide.
Previously, in order to meet the needs of economic and social development and tax modernization, the State Tax Administration has implemented, step by step, ordinary electronic VAT invoices (hereinafter, “general electronic invoices”) since 2015, which have been welcomed by taxpayers. The recently implemented electronic VAT invoices (hereinafter referred to as “electronic special invoices”) are more concise in style, received faster, more convenient in remote delivery, more efficient in financial management, cheaper in storage and storage, and lead to a better service to market entities, Reduce their institutional transaction costs and optimize the tax business environment.
It should be noted that the electronic special ticket replaces the special invoice stamp with an electronic signature, and its legal effect, basic purpose and basic use regulations are the same as those of the special invoice of the value added tax on paper (hereinafter, “special paper ticket”). Units and individuals can consult the information of the special electronic ticket through the invoice verification platform of the national value added tax, or download the file reader of the VAT electronic invoice format through the mentioned platform, verify the ticket electronic signature and verify the validity of the electronic signature.
Henan Province Tax Department reminds most taxpayers that from the implementation date of the province’s electronic special invoice, it is necessary to issue ordinary paper invoices, electronic general invoices, special paper invoices, invoices electronic specials, consolidated paper motor vehicle sales invoices and New taxpayers who have consolidated invoices for paper second-hand automobile sales will receive the fiscal invoices in a uniform manner. Tax authorities issue tax UKeys to new taxpayers free of charge and rely on the VAT e-invoice public service platform to provide taxpayers with free e-ticketing services.
Also, after the implementation of the electronic special ticket, new taxpayers can issue electronic special tickets or paper special tickets. If the drawee requests a special paper ticket, the issuing party will issue a special paper ticket. Taxpayers using electronic invoices (including electronic special invoices and electronic general invoices) for reimbursement and registration in the account will be implemented in accordance with the “Notice of the State Archives of the Ministry of Finance on Regulation of Refund and Presentation of Electronic Accounting Vouchers “.
The competent person in charge of the Henan Province Tax Office stated that in order to help taxpayers fully understand the policy regulations and operational points in a timely manner, the tax department implements the “first ticket service system “for taxpayers issuing and receiving special electronic tickets for the first time, through various online and offline methods. Propaganda and advice must be carried out in one way, and network service assurance work must be performed accurately, in order to continuously improve the sense of experience and satisfaction of contributors.
Currently, the tax department has completed the Ukey Tax QR Code and related guidance materials. When applying for the Ukey tax, taxpayers can learn the billing process and answer related questions by scanning the code. At the same time, a special ticket 12366 electronic inquiry line was installed and a special person was hired to fix the hotline traffic situation every day, solve the burning issues and respond in time. In addition, the Tax Service Department has established special personnel, special booths and special windows to provide face-to-face advertising, advise, and answer questions to taxpayers in need. At the same time, the “first ticket service system” is strictly implemented, and the first ticket service system will be contacted as soon as possible. The taxpayer of the electronic special ticket is contacted for face-to-face advice to ensure that the taxpayer has a clear policy and standard use, and continuously improves the guarantee system of the special electronic ticket service.
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