The process of electronic invoice issuance in Jiangsu is as follows:
1. Visit official website, Jiangsu Electronic Taxation Bureau, register an account and complete real-name authentication.
2. Self-employed individuals log in as natural persons and enterprises log in as enterprises.
3. after logging in, select to issue ordinary electronic invoices in tax matters.
4. click on the new invoice and fill in the necessary information as required.
5. select the tax bureau where the business is located.
6. enter payer information, including name, tax number and bank information.
7. Fill in the payee information.
8. select the transportation item among the billing items, and make the selection according to the actual situation.
9. Select the stamp duty of transportation contract.
11. confirm that the electronic invoice already contains the tax control signature and the electronic signature of the enterprise.
Types and application scenarios of electronic invoices:
1. Ordinary electronic invoices for value-added tax: suitable for most goods sales and service provision;
2. Special electronic invoice for value-added tax: mainly used for large-value transactions, allowing the buyer to deduct the input tax;
3. Electronic ordinary invoice (non-VAT): applicable to other types of charges that do not involve VAT;
4. E-quota invoice: used for charging services with a fixed amount, such as parking fees and tickets;
5. e-travel itinerary: it is mainly used to issue tickets for transportation industries such as aviation and railways.
to sum up, the invoicing process of Jiangsu electronic invoice includes visiting official website for registration and real-name authentication, logging in to select invoicing, filling in necessary information, selecting tax bureau, filling in payer and payee information, selecting transportation items and stamp duty, and finally confirming the electronic invoice with tax-controlled signature and electronic seal.
Legal basis:
Article 14 of the Electronic Commerce Law of the People's Republic of China
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.
Article 15 of the Measures for the Administration of Invoices of the People's Republic of China
Units and individuals who need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the pattern stipulated by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
when receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing
Article 11
Taxpayers shall use special VAT invoices or other invoices specified by tax authorities when issuing and receiving invoices.