according to the announcement of State Taxation Administration of The People's Republic of China on issues related to the implementation of electronic special invoices for value-added tax among newly-established taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2121), electronic special invoices for value-added tax will be implemented among newly-established taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen (hereinafter referred to as "electronic invoices"). Then, what changes have been made between the electronic special VAT invoice (hereinafter referred to as "electronic special invoice") and the paper special VAT invoice (hereinafter referred to as "paper special invoice")? Let's take a look at

The style of the electronic special ticket is more concise

Compared with the paper special ticket, the electronic special ticket further simplifies the invoice face style, replaces the original invoice special seal with electronic signature, simplifies the column name of "name of goods or taxable services and services" to "project name", and cancels the original column number of "seller: (seal)", which makes the issuance of the electronic special ticket easier.

the invoice code of electronic special tickets is 12 digits, and the coding rules are: the 1 digits are 1, the 2-5 digits represent provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, the 6-7 digits represent years, the 8-11 digits represent batches, and the 11-12 digits are 13. The invoice number is 8 digits, which is compiled by year and in batches.

the electronic special ticket belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use regulations are the same as those of the paper special ticket.

It is more convenient to collect, deliver and store

Taxpayers can choose tax service hall, electronic tax bureau and other channels to collect electronic special tickets. Through online application for electronic special tickets, taxpayers can realize "immediate use".

Taxpayers can deliver electronic special tickets by email, QR code, etc. Compared with paper special tickets on-site delivery and mail delivery, the delivery speed of invoices is faster.

in addition, electronic special tickets are stored in an information-based way, and compared with paper special tickets, there is no need to store them in a special place. Taxpayers can re-download electronic coupons from the free channels provided by the tax authorities to prevent the risk of invoice loss and damage.

In the early stage, Shenshui Xiaowei also pushed relevant reminders and operational guidelines for everyone ~ You can poke the link to review at any time!

Announcement of the latest policy on issues related to the implementation of electronic special VAT invoices among newly-established taxpayers

Practical electronic special VAT invoices! Send you the system operation manual.