Q：
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How long is the validity period of applying for temporarily issuing fapiaos with the original applicable tax rate?
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A：
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After the approval of the tax authority, the tax rate of the taxpayer shall be adjusted manually, and the validity period of the temporary fapiao issuing shall be set to 24 hours.
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Q：
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During the guidance period, when general taxpayers apply for manual adjustment of the total amount issued or receive special VAT fapiaos, do they need to pay VAT in advance?
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A：
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If the pilot taxpayer is a general taxpayer in the guidance period, when applying for manual adjustment of the total amount issued for the first time in the current month or collecting the special VAT fapiao (including the paper special fapiao and the electronic special VAT fapiao) for the second time in the current month, it shall pay the VAT in advance at 3% of the sales value of the fully digitized electronic fapiao with the words "special VAT fapiao" and the special VAT fapiao that has been collected and issued in the current month; When applying for manual adjustment of the total amount issued or collecting special VAT fapiaos for multiple times, VAT shall be paid in advance at the rate of 3% of the sales value of the fully digitized electronic fapiao with the words "special VAT fapiao" and the collected and issued special VAT fapiao since the last application for manual adjustment of the total amount issued or the last collecting of the special VAT fapiao in this month.
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Q：
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Under what circumstances that information on the customs payment certificate need to be collected?
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A：
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The situations that need to collect information on customs payment certificate mainly include double header customs payment certificates, single header customs payment certificates that cannot be sorted and issued, and those that have objections to the sorting results.
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Q：
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Input tax transfer out status query specifically refers to which type of fapiao that needs to transfer out input tax? Does it include the customs payment certificate?
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A：
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The certified and deducted fapiaos listed as abnormal vouchers, and the red ink fapiaos on the confirmation of issuing red ink fapiaos, excluding the information of customs payment certificates.
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Q：
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What fapiao formats are supported for manual import fapiao for inspection?
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A：
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The electronic fapiao can be imported in JPG / PNG / PDF / OFD / XML and other formats.
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FAQ
