It is consistent with the processing method of special paper invoices for value-added tax. After obtaining special electronic invoices for value-added tax, taxpayers should log in to the comprehensive service platform for value-added tax invoices in this province (city) to confirm the purpose of the invoices. The drawee must keep the electronic documents.

electronic invoices are the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice numbers are distributed to merchants with unified national coding and unified anti-counterfeiting technology. The electronic invoices are attached with the signature mechanism of the electronic tax bureau.

On February 9, 2115, China Life took the lead in issuing the first electronic invoice for the financial and insurance industry in mainland China, and Huize.com became the first insurance e-commerce company to jointly launch the electronic invoice with China Life. It is reported that after consumers choose the electronic invoice,

relevant inspection information will be obtained, on the basis of which inspection can be conducted at any time through the electronic invoice service platform of enterprise official website and tax authorities, thus avoiding many inconveniences caused by the loss of paper invoices by consumers. ?

statistics show that in 2117, the number of electronic invoices issued in China reached 1.31 billion, and it is estimated that it will reach 54.55 billion by 2122, maintaining an average annual growth rate of over 111%.

the promotion of electronic invoices benefits from the "loosening" and encouragement at the policy level. Since electronic invoices are all value-added tax invoices, after the "VAT reform" officially landed, service businesses including hotel industry and catering industry were really included in the invoicing scope of electronic invoices.

in March, State Taxation Administration of The People's Republic of China issued the "Guiding Opinions on Further Improving the Implementation of VAT Electronic Ordinary Invoice", which further clarified that the focus should be on the implementation of VAT electronic ordinary invoice in e-commerce, finance, express delivery and other industries.