FAQQ&A Regarding Fully Digitalized Electronic Fapiao (7)
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Q： |
After the pilot taxpayer initiates the negative red ink fapiao issuing process, is there a time limit for the confirmation of the other party? |
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A： |
Yes. After initiating the negative red ink fapiao issuing process. the issuing party or the fapiao receiving party shall confirm within 72 hours. If the process is not confirmed within the specified time, the process will be automatically invalidated. If a negative red ink fapiao needs to be issued, the process shall be re-initiated again.
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Q： |
Will the total amount of the fully digitized electronic fapiao issued by the pilot taxpayer increase for the month when the red ink fapiao is issued? |
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A： |
After the pilot taxpayer issues the fully digitized electronic fapiao, if the red ink fully digitized electronic fapiao is issued in the current month, the electronic fapiao service platform will increase the total amount of fapiao which can be issued. If a red ink fully digitized electronic fapiao is issued across months or a red ink fully digitized electronic fapiao cannot correspond to a fully digitized electronic fapiao, the electronic fapiao service platform will not increase the amount of fapiao s that can be issued in the month of red ink fapiao issued. In case of sales allowance, the issued amount will not be increased. |
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Q： |
What are the specific requirements for partial red ink fapiao to be issued? |
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A： |
When partial red ink offset is performed on the blue ink fapiao, it is allowed to delete or modify the item line on the face of the original blue ink fapiao or on the sales list (the remaining part after red ink fapiao with partial amount is issued). In the case of sales return, only the quantity can be modified, and the amount and tax amount can be automatically calculated. The unit price cannot be modified, and the amount cannot be directly modified; In case of service termination, the total amount and quantity can be modified, but the unit price cannot be modified, and the tax amount will be calculated automatically; for sales discount situation: select the commodity line to be discounted and enter the discount proportion or amount. The unit price and quantity cannot be modified. The tax amount is calculated automatically; If the blue ink fapiao only has an amount, the amount can be modified and the tax amount will be calculated automatically. In the final confirmed red ink information, the item details will display the name, amount, tax rate and tax amount of the red ink offset item based on the behaviour source of selected item. |
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Under what circumstances can the pilot taxpayer apply to the tax authorities for permission to temporarily issue fully digitized electronic fapiao at the original applicable tax rate? |
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Q： |
What information should be provided for pilot taxpayers to apply for the permission to temporarily issue the fully digitized electronic fapiao at the original applicable tax rate? |
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It is required to submit the letter of commitment for issuing fapiao at the original used tax rate to the tax authorities, and retain the transaction contract, red ink fapiao, certificate of payment received and other materials for inspection. |
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