From 2002 1 and 65438+February1day, State Taxation Administration of The People's Republic of China launched a pilot project of digital electronic invoices in Guangdong Province (excluding Shenzhen, the same below), Inner Mongolia Autonomous Region and Shanghai (hereinafter referred to as the "pilot areas"). Pilot taxpayers can issue comprehensive digital electronic invoices through the electronic invoice service platform without using special tax control equipment.

2. Full electronic invoice face information

All-electric invoices are not linked.

The basic contents of all-electric invoice include: QR code, invoice number, invoice date, buyer information, seller information, project name, specification, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total price, tax included (in words and figures), remarks and drawer.

For taxpayers of rare earth, construction services, passenger transport services, cargo transport services, real estate sales, real estate business leasing services, agricultural products acquisition, photovoltaic acquisition, vehicle and vessel tax collection, self-produced agricultural products sales, and differential taxation, provide full-electronic invoice styles corresponding to specific businesses.

All-electric invoice has no invoice code, it is a 20-digit invoice number.

3. How to issue a full electronic invoice?

Pilot taxpayers directly issue full electronic invoices through the electronic invoice service platform, without special tax control equipment, checking old invoices, verifying invoice types and receiving invoices.

Here, we should pay attention to the difference between full electronic invoice and VAT electronic ordinary invoice and VAT electronic special invoice issued by tax UKey and relying on VAT electronic invoice service platform.

4. Full electronic invoice delivery

Pilot billing taxpayers can receive invoices issued by pilot billing taxpayers through the comprehensive invoice service platform and the electronic invoice service platform.

Sellers can also deliver full electronic invoices by email, QR code, etc.

5. Issue a red-letter full electricity bill.

Taxpayers obtain invoices issued by the drawer through the electronic invoice service platform. In the case of invoicing errors, sales returns, service suspension, sales discounts, etc., the drawer needs to issue red-ink full-authority invoices or red-ink paper invoices through the electronic invoice service platform, and the following provisions apply:

1) If the payer has not confirmed the use and entry, the drawer shall fill in the confirmation form of red-ink invoice information and issue a red-ink full-time electronic invoice or a red-ink paper invoice without the payer's confirmation.

2) If the payer has confirmed the use or entry, the drawer or the payer shall fill in the confirmation form, and after confirmation by the other party, the drawer shall issue a red-ink invoice according to the confirmation form.

If the full electronic invoice or paper invoice issued by the pilot taxpayer through the electronic invoice service platform has been used for export tax refund or agency tax refund, it is temporarily not allowed to issue red-ink invoices.