Answer: The electronic ordinary VAT invoice refers to the receipt and payment vouchers issued or obtained by units and individuals in the process of purchasing and selling commodities and services.

2. Q: Can enterprises after the reform of the camp use the VAT electronic ordinary invoice?

Answer: The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management in the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16) has made it clear that the types of invoices that taxpayers can use when changing business tax to VAT are: special VAT invoice, general VAT invoice, unified motor vehicle sales invoice, electronic general VAT invoice, ticket, crossing (bridge) fee invoice, quota invoice, passenger invoice and unified second-hand car sales.

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

A: The electronic ordinary VAT invoice is issued through the electronic VAT invoice system. Compared with the traditional paper-based ordinary VAT invoice, it has obvious advantages in reducing taxpayers' operating costs, especially the invoice issuing cost and invoice mailing cost, saving social resources and facilitating consumers' storage and use.

4. Q: What are the requirements for applying for electronic ordinary invoices?

A: Under normal circumstances, VAT taxpayers who are willing to use the VAT electronic ordinary invoice system can apply to the competent tax authorities for the use of electronic invoices. For ordinary consumers, a large number of ticket-using industries (such as e-commerce, express delivery, public utilities, supermarkets, restaurants, etc. ), it is recommended to give priority to the use of electronic invoices.

5. Q: Can small-scale taxpayers use the electronic ordinary VAT invoice?

Answer: General taxpayers issue special VAT invoices, general VAT invoices or electronic general VAT invoices for selling goods and providing taxable services.

Small-scale taxpayers sell goods, provide taxable services and provide general VAT invoices and electronic general VAT invoices.

General taxpayers and small-scale taxpayers engage in the retail business of motor vehicles (except used motor vehicles) and issue unified invoices for motor vehicle sales.

General machine invoicing and general quota invoice are mainly used for small-scale taxpayers who have not reached the threshold.

If the invoice usage is large or the uniform invoice style cannot meet the needs of business activities, named invoices can be used.

6. Q: How to handle and purchase electronic invoices?

A: Taxpayers apply to the competent national tax authorities for the use of electronic invoices with their tax registration certificate, identity certificate of the agent and invoice purchase book, and apply for electronic invoice number segments with their golden tax plates (or tax control plates).

7. Q: How many types of VAT electronic ordinary invoices are classified according to operation methods? How to choose?

Answer: VAT electronic ordinary invoice is divided into stand-alone version and server version. The stand-alone version uses the anti-counterfeiting tax control system, which is manually issued by the taxpayer and uploaded to the electronic invoice service platform of the service company. The platform generates pdf files and electronic signatures, and returns the information to taxpayers. After the taxpayer obtains the electronic invoice information, it can be delivered by printing, WeChat QR code, mailing pdf documents, etc. The server version realizes the docking of enterprise ERP system and electronic invoice front-end system, and realizes the interaction between transaction information and invoice information through CA encryption, order generation and automatic generation of electronic invoice data. The stand-alone version is suitable for small enterprises, and the annual billing amount is less than 10000. The server version is suitable for medium and large enterprises, and the annual billing amount is more than 10000.

8. Q: How to establish an electronic invoice service platform?

A: The VAT electronic general invoice system (enterprise side) mainly includes the tax-controlled invoicing system and the electronic invoice service platform for generating electronic invoice format files. The electronic invoice service platform can be built by taxpayers or commissioned by a third-party service provider. Taxpayers who use the third-party electronic invoice service platform need to transmit the electronic invoice data to the third-party electronic invoice service platform.

9. Q: Do I need to stamp the special invoice seal after the electronic invoice is printed?

Answer: Article 3 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.84) stipulates that if the drawer and the payee need paper invoices, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT electronic invoice supervised by the tax authorities.

After consumers buy goods or services from enterprises, they generate transaction information in the ERP system of enterprises. The transaction information is generated by the electronic invoice pre-system and sent to the upgraded tax terminal and electronic ledger system, and the tax control data is returned to the electronic invoice service platform. The electronic invoice service platform electronically signs the processed tax-controlled data, and finally generates a voucher (PDF) file of the invoice data and sends it to the enterprise ERP system. After receiving the electronic invoice information, the enterprise ERP system can push it to the user's mobile phone by SMS, email, APP, etc. Consumers can view and download electronic invoice information.

Therefore, electronic invoices have tax-controlled signatures and enterprise electronic signatures, and there is no need to affix a special invoice seal after printing.

10, Q: What should the drawer and payee of VAT electronic ordinary invoice do if they need paper invoices?

Answer: If the drawer and payee of an electronic invoice need a paper invoice, they can print the format file (color or black and white) of the electronic invoice by themselves. Its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices supervised by the tax authorities.

1 1. Q: How do payers use electronic invoices?

A: The payer can inquire and download the format file of the electronic invoice through the electronic invoice service platform used by the drawer, or obtain the format file of the electronic invoice through other channels such as email and WeChat.

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

Answer: Article 3 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.84) stipulates that if the drawer and the payee need paper invoices, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT electronic invoice supervised by the tax authorities.

Therefore, the obtained electronic ordinary invoice can be printed by itself (color or black and white), and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities, which can be used as an effective voucher for pre-tax deduction.

13, q: do I need to copy the tax return to use the electronic ordinary invoice? Can the ordinary electronic VAT invoice issued in the current month be invalidated in the current month?

A: Taxpayers who use the VAT electronic ordinary invoice system to issue electronic invoices should promptly submit a copy of the tax return to the competent national tax authorities before the end of the monthly collection period, and handle relevant tax returns according to regulations. The electronic VAT ordinary invoice issued in the current month cannot be invalidated in the current month, and can only be processed in red letters.

14, q: how to query and cancel the electronic VAT invoice?

Answer: Taxpayers who use electronic ordinary VAT invoices still check the old invoices according to the principle of "checking the old ones and buying the new ones", but they don't need to provide the red-ink invoices that have been issued, just need to ensure that the data of the invoices that have been issued have been uploaded to the electronic ledger system. If a taxpayer who has not used up the electronic invoice before cancellation needs to hand in a blank electronic invoice, the blank invoice shall not be invalidated, and the data of the electronic invoice shall 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 verify the authenticity of VAT electronic ordinary invoices is the third-party service platform or the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China.

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