FAQQ&A Regarding Fully Digitalized Electronic Fapiao (2)
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Q： |
What are the advantages of taxpayers issuing invoices through the electronic fapiao service platform? |
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A： |
First, the process is simpler. After the taxpayer's real name authentication, it can issue a fapiao through the electronic fapiao service platform without using special tax control equipment, and there is no need to check the old fapiao. Among them, taxpayers who issue fully digitized electronic fapiaos do not need to go through the verification of fapiao types and fapiao collection. The system automatically assigns the issuance limit, and dynamically adjusts the total amount of issuance according to the behaviour of taxpayers, so that fapiaos can be issued after business start.
Second, the service is more convenient. After logging in to the electronic fapiao service platform, taxpayers can enjoy "one-stop" services such as fapiao issuance, delivery, inspection and checking. At the same time, the fully digitized electronic fapiao will be automatically sent to the tax digital accounts of both buyers and sellers in the form of XML data messages after being issued, which facilitates delivery and entry and reduces manual receipt and delivery |
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Q： |
At present, how is the implementation progress of China's comprehensive digital electronic fapiao pilot work? |
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A： |
From December 1, 2021, the pilot work of full electric fapiao will be carried out among some taxpayers in the pilot areas of Guangdong (excluding Shenzhen, the same below), Inner Mongolia and Shanghai. The pilot taxpayers will issue full electric fapiao through the electronic fapiao service platform. From June 1, 2022, the State Administration of Taxation decided that the scope of recipients of fapiaos issued by pilot taxpayers in Inner Mongolia Autonomous Region, Shanghai and Guangdong Province through the electronic fapiao service platform will be gradually expanded to the whole country. |
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Q： |
How can taxpayers outside Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen) receive fully digitized electronic fapiaos? |
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A： |
They can use the VAT fapiao management system to receive fully digitized electronic fapiaos. In addition, they can also obtain the fully digitized electronic fapiaos delivered by the seller in the form of e-mail, QR code, etc. |
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Q： |
How to verify the fapiaos issued through the electronic fapiao service platform obtained by taxpayers outside Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen)? |
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How to verify the fapiaos issued through the electronic fapiao service platform obtained by taxpayers outside Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen)?Comprehensive digital electronic fapiao can be verified through the national VAT fapiao inspection platform. The national unified fapiao inspection platform includes web pages and mini programs, which can be accessed by entering the website（ https://inv-veri.chinatax.gov.cn/ ）, enter the fapiao inspection platform web page. The national VAT fapiao management system only supports single fapiao inspection mode, including manual inspection and scanning inspection. |
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Q： |
Taxpayers outside the three regions of Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen) have obtained fapiaos issued through the electronic fapiao service platform, and there are errors in fapiao issuing, sales returns, service suspension, sales discounts and other situations, what are the changes in the process of issuing red ink paper fapiaos? |
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(1) If the drawee has not made use purpose confirmation and account entry confirmation, the drawer shall fill out the red ink fapiao information confirmation form (hereinafter referred to as the confirmation form) and issue a red ink fully digitized electronic fapiao or red ink paper fapiao in full amount without the drawee's confirmation. If the original blue ink fapiao is a paper piao, the drawer shall take back the original paper piao and indicate the word "invalid" on it or obtain a valid certificate from the drawee. (2) If the drawee has confirmed the purpose or account entry, the VAT fapiao management system provides the drawee taxpayer with the function of filling out and confirming the confirmation form. The drawer or the drawee can fill out and issue the confirmation form. After being confirmed by the other party, the drawer will issue a full or partial electronic fapiao or red ink paper fapiao with full digitalization of red ink |
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Q： |
How can taxpayers outside Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen) issue red ink fapiaos to taxpayers who are using the electronic fapiao service platform? |
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A： |
The process for taxpayers who use the VAT fapiao management system to issue red ink fapiaos to taxpayers who use the electronic fapiao service platform is basically consistent with the existing rules. Among them, if the drawee has checked the deduction of blue ink fapiaos, the drawee can fill out and upload the information form for issuing red ink VAT special fapiaos through the electronic fapiao service platform. |
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