Yunnan VAT Electronic Ordinary Invoice is a form of electronic invoice implemented by the Yunnan Provincial Taxation Bureau, aiming to improve the informatization level and convenience of tax collection and management. The promotion and use of VAT electronic ordinary invoices will help simplify the tax process of taxpayers, reduce the use of paper invoices and lower the operating costs of enterprises, and will also help the tax authorities to strengthen tax supervision and improve the efficiency and accuracy of tax collection and management.
I. Background of the promotion of electronic ordinary VAT invoices in Yunnan
With the rapid development of information technology, electronic invoices, as a new form of invoices, have gradually been widely used. Yunnan Provincial Taxation Bureau actively responds to the call of State Administration of Taxation to vigorously promote electronic ordinary invoices for value-added tax in order to promote the modernization and informatization of tax collection and management.
2. Characteristics of Yunnan's VAT Electronic Ordinary Invoice
1. Convenience: Taxpayers can issue, inquire and print invoices at anytime and anywhere through channels such as e-Taxation Bureau, eliminating the need to go to the window of the tax authority, which greatly saves their time and energy.
2. Environmental protection and energy saving: electronic invoices reduce the use of paper invoices, reduce the consumption of paper and ink, and help protect the environment and realize green development.
3. Efficient and accurate: the information transmission and processing speed of electronic invoice is fast, and it can update and synchronize data in real time, which improves the efficiency and accuracy of tax collection and management.
Three, Yunnan VAT electronic ordinary invoice use process
1.Register and log in the electronic tax bureau system.
2. Select "invoice management" module in the system and carry out invoice issuing operation.
3. Fill in the invoice information, including the name of the purchaser, tax code, invoice content, amount and so on.
4. After confirming that the information is correct, submit and print the electronic invoice.
Fourth, the significance of the promotion of Yunnan's VAT electronic ordinary invoice
Promoting the use of VAT electronic ordinary invoice is of great significance for improving the level of tax collection and management, promoting the development of enterprises and protecting the environment. At the same time, it is also one of the important measures for the tax authorities to promote the reform of "release management service" and optimize the business environment.
In summary:
The promotion and use of Yunnan's VAT electronic ordinary invoice is an important initiative taken by the Yunnan Provincial Tax Bureau to improve the level of informatization of tax collection and management as well as its convenience. It is characterized by convenience, environmental protection and energy saving, high efficiency and accuracy, which helps to simplify the tax process of taxpayers and reduce the operating cost of enterprises, and also helps the tax authorities to strengthen tax supervision and improve the efficiency and accuracy of tax collection and management.
Legal basis:
The Law of the People's Republic of China on Tax Collection and Administration
Article 23 stipulates:
The State promotes the construction of tax informatization, strengthens the modernization of the tax collection and administration information system, and establishes and improves the system of information **** enjoyment between the tax authority and the other governmental administration organs.
Taxpayers, withholding agents and other relevant units and individuals shall, in accordance with the relevant provisions of the State, truthfully provide the tax authorities with information relating to tax payment and withholding and collection of taxes.
The Electronic Signature Law of the People's Republic of China*** and the State of China
Article 3 stipulates:
Contracts or other documents, documents and other instruments in civil activities, the parties may agree to use or not to use electronic signatures, data messages.
The provisions of the preceding paragraph shall not apply to the following instruments:
(a) involving marriage, adoption, inheritance and other personal relationships;
(b) involving the cessation of water supply, heating, gas and other public utility services;
(c) laws and administrative regulations do not apply to the electronic instruments of other circumstances.