A: VAT electronic ordinary invoice refers to the receipt and payment vouchers issued or obtained by units and individuals in the process of purchasing and selling commodities, labor services and other business activities, which are stored electronically.

2. Q: Can enterprises use VAT electronic general invoices after the reform and increase?

A: The Announcement of the State Administration of Taxation on Matters Relating to Tax Collection and Management of the Comprehensively Launched Pilot Project of Changing Business Tax to Value-added Tax (Announcement of the State Administration of Taxation No. 23 of 2016) has already made it clear that the types of invoices that can be used by taxpayers of the camp change are: special VAT invoices, VAT ordinary invoices, unified invoices for the sale of motor vehicles, VAT e-ordinary invoices, admission tickets, toll ( bridge) fee invoices, fixed-price invoices, passenger transportation invoices, unified invoices for the sale of used vehicles, and rolled ordinary invoices issued by the state tax authorities.

3. Q: What are the advantages of VAT electronic general invoices over traditional VAT general invoices?

A: VAT e-invoice, issued through the VAT e-invoice system, has significant advantages over traditional paper VAT invoices in terms of reducing taxpayers' operating costs, especially invoicing costs, invoicing mailing costs, saving social resources, and facilitating the preservation and use by consumers.

4. Q: What are the conditions for applying for the use of electronic general invoices?

A: Generally speaking, VAT taxpayers who are willing to use the VAT electronic general invoice system to issue VAT electronic general invoices can apply for the use of electronic invoices from the competent state tax authorities. It is recommended to prioritize the use of electronic invoices for industries facing ordinary consumers and using a large amount of invoices (e.g., e-commerce, express delivery, public utilities, supermarkets, restaurants, etc.).

5. Q: Can small-scale taxpayers use VAT e-invoices?

A: General taxpayers issue VAT special invoices, VAT general invoices or VAT e-general invoices for the sale of goods, provision of taxable services and taxable services.

Small taxpayers issue VAT ordinary invoices and VAT electronic ordinary invoices for the sale of goods, provision of taxable services and taxable services.

General taxpayers and small-scale taxpayers engaging in the retail business of motor vehicles (except used motor vehicles) issue uniform invoices for the sale of motor vehicles.

General machine-printed invoices and general fixed-rate invoices are mainly for use by small-scale taxpayers who have not reached the starting point.

Title invoices may be used if the invoices are used in large quantities or if the uniform invoice style cannot meet the needs of business activities.

6. Q: How to apply for and purchase electronic invoices?

A: Taxpayers with tax registration documents, the operator's proof of identity and the Invoice Purchase Book to the competent state tax authorities to apply for the use of electronic invoices, the use of gold tax disk (or tax-controlled disk) to apply for electronic invoice number.

7. Q: How many types of VAT electronic ordinary invoices are there according to the operation mode? How to choose?

A: VAT e-invoice is divided into stand-alone version and server version. The stand-alone version follows the anti-counterfeit tax-control system and is manually issued by the taxpayer and then uploaded to the service company's electronic invoice service platform, which generates a pdf file and an electronic signature and returns the information to the taxpayer. After the taxpayer obtains the information of the electronic invoice, the delivery is realized through printing, WeChat QR code, and sending the pdf document by mail. The server version realizes the docking of enterprise ERP system and electronic invoice front system, realizes the interaction of transaction information and invoice information using CA encryption, order generation, and automatic production of electronic invoice data. The stand-alone version is applicable to small enterprises with an annual invoicing volume of less than 10,000. The server version applies to medium and large enterprises, with an annual invoicing volume of more than 10,000.

8, Q: how to establish the electronic invoice service platform?

A: The VAT electronic general invoice system (enterprise side) mainly includes the tax-control invoicing system and the electronic invoice service platform that generates the electronic invoice version file. The e-invoice service platform can be built by the taxpayers themselves or entrusted to the third-party service providers. Taxpayers using the third-party e-invoice service platform are required to pass the e-invoice data to the third-party e-invoice service platform.

9, Q: electronic invoices after printing still need to be stamped with the invoice seal?

A: Article 3 of the Announcement of the State Administration of Taxation on Issues Related to the Implementation of VAT Electronic Ordinary Invoices Issued through the VAT Electronic Invoicing System (Announcement of the State Administration of Taxation No. 84 of 2015) stipulates that the invoicing party and the recipient of VAT Electronic Ordinary Invoices that need paper invoices can print their own version of the layout documents of VAT Electronic Ordinary Invoices, and their legal effect, basic The legal effect, basic usage and basic rules of use of the electronic general invoices for VAT are the same as those of the general invoices for VAT supervised by the tax authorities.

After consumers purchase goods or services from enterprises, transaction information is generated in the ERP system of the enterprises, and the transaction information is used by the electronic invoice pre-system to generate relevant tax-control information, which is sent to the upgraded tax terminal and the electronic bottom-book system, and the tax-controlled data is returned to the electronic invoice service platform. The electronic invoice service platform processes the tax-control data and then electronically signs the seal, ultimately generating the voucher (PDF) file of the invoice data to be transmitted to the enterprise ERP system. After the enterprise ERP system receives the electronic invoice information, it can be pushed to the user's cell phone via SMS, email, APP, etc., and the consumer can view and download the electronic invoice information.

Therefore, the e-invoice has a tax-control signature and an enterprise electronic signature, and there is no need to additionally stamp the invoice with a special seal after printing.

10. Q: How to deal with the issuer and the recipient of VAT electronic general invoice who need paper invoice?

A: If the invoicing party and the invoiced party of the electronic invoice need paper invoices, they can print their own version of the electronic invoices (color or black and white is acceptable), and their legal effect, basic purpose, basic use regulations, etc. are the same as those of the VAT invoices supervised by the tax authorities.

11. Q: How can the payee use the electronic invoice?

A: The invoiced party can inquire and download the layout file of the e-invoice through the e-invoice service platform used by the invoicing party, or obtain the layout file of the e-invoice through other means such as email and WeChat.

12. Q: Can the electronic ordinary VAT invoice issued be used as a pre-tax deduction voucher?

A: Article 3 of the Announcement of the State Administration of Taxation on Issues Related to the Implementation of VAT Electronic Ordinary Invoices Issued through the VAT Electronic Invoice System (Announcement of the State Administration of Taxation No. 84 of 2015) stipulates that the invoicing party and the invoiced party of the VAT Electronic Ordinary Invoices, if they need paper invoices, they can print their own VAT Electronic Ordinary Invoices layout documents, and their legal effect, basic Its legal effect, basic use and basic regulations of use are the same as those of the ordinary VAT invoices supervised by the tax authorities.

So, the electronic general invoice issued can be printed by itself (in color or black and white), and its legal effect, basic use and basic usage regulations are the same as those of the VAT general invoices supervised by the tax authorities, and it can be used as an effective voucher for pre-tax deduction.

13. Q: Do I need to copy the tax return when using electronic ordinary invoices? Can the electronic ordinary VAT invoice issued in the same month be canceled in the same month?

A: Taxpayers using the electronic general invoice system to issue electronic invoices should make tax copy and report to the competent state tax authorities in a timely manner before the end of the levy period of each month, and handle the relevant tax declaration according to the regulations. The electronic ordinary VAT invoices issued in the same month cannot be canceled in the same month, and can only be processed by redemption.

14. Q: How to check the old VAT electronic general invoices and pay off?

A: Taxpayers using VAT electronic general invoices still check the old invoices in accordance with the principle of "checking the old and purchasing the new", only that they do not need to provide the issued paper invoices in red when checking the old invoices, and they only need to ensure that the issued invoice data has been uploaded to the electronic ledger system. Taxpayers who have not yet finished using the electronic invoice before the write-off need to write off the blank electronic invoice, do not do the blank invoice nullification processing, the data of the electronic invoice should be returned to the tax authorities for processing.

15. Q: How to check the authenticity of the obtained VAT electronic invoice?

A: The way to check the authenticity of VAT e-invoice: the third party service platform or the national VAT invoice checking platform of the State Administration of Taxation.

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