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Taxation - China

Question

New rules for invoices! From April 1st, non-reimbursement is not carried out according to regulations

Answer
A few days ago, the Ministry of Transport and the State Administration of Taxation issued the Announcement No. 17 of 2020 on the Ministry of Transport on March 10, 2020, "Announcement on Issues Related to the Issuance of Electronic General Invoices for Toll Highway Announcement VAT"  officially implemented from April 1. At the same time, Announcement No. 66 of 2017 was repealed. Here we sort out the relevant points for reference:

Q:
Who should issue electronic invoices?
A:
First of all, the user card customers mentioned in the Announcement No. 66 of 2017 cannot issue electronic toll invoices from April 1; Secondly, customers who have not processed ETC will still pay tolls and bills in the original way; Third, customers who have applied for ETC are the targets for issuing electronic invoices in this announcement.

Q:
What are the current toll invoices included?
A:
There are two main types of toll invoices currently in effect, paper invoices and VAT electronic general invoices. From April 1, 2020, only tolls paid for ETC cards can be used to issue electronic toll invoices, and no paper bills will be issued. If you do not apply for ETC, you can only get a paper invoice for the toll.

Q:
What are the types of toll electronic invoices?
A:
  1. The word "toll" in the upper left corner is marked, and the toll electronic invoice of the applicable tax rate or collection rate is displayed in the tax rate column, which is called the tax invoice;
  2. There is no "toll fee" in the upper left corner, and the toll electronic invoice of "no tax" is displayed in the tax rate column, which is called a non-tax invoice.

Q:
According to the payment type of ETC, how to issue?
A:
  1. ETC post-paid customers: when invoices are required, obtain the tax invoices issued by the toll road management unit on the invoice service platform through the part of the operating toll road; The service platform obtains non-taxable invoices temporarily issued by ETC customer service agencies.
  2. ETC prepaid customers: You can choose to request an invoice after recharging or to obtain an invoice after the actual notification fee has occurred.

Q:
For ETC prepaid customers, how are the invoices obtained in different links different?
A:
  1. If you request an invoice after recharging, you can obtain a non-taxable invoice issued in full by the ETC customer service agency on the invoice service platform. After the actual toll has occurred, neither the ETC customer service agency nor the toll road management unit will issue an invoice to it;
  2. If a non-taxable invoice is not obtained after recharging, but the invoice is obtained after the actual toll is incurred, the taxable invoice from the tool of the toll road management unit will be obtained on the invoice service platform through the part of the operating toll road; For the part of the loan toll roads, non-taxable invoices temporarily issued by ETC customer service agencies are obtained on the invoice service platform.

Q:
What is the invoicing process?
A:
  1. Account registration on the invoice service platform. Customers log in to the invoice service platform website www.txffp.com or the "stub" APP, register for free with their mobile phone number and mobile phone verification code, and set the buyer's information as required. If the customer needs to change the buyer's information, it should be changed before the recharge or popular transaction occurs to ensure that the billing information is true and accurate.
  2. Bind ETC card. The customer logs in the invoice service platform, fills in the reserved information (name of the account holder, certificate type, certificate number, mobile phone number, etc.) when handling the ETC card, and completes the ETC card binding after verification.
  3. Invoice issuance. Customers log in to the invoice service platform, select the recharge or consumption transaction records that need to be invoiced, and apply to generate an electronic toll invoice. The invoice service platform provides free download, forwarding, preview, and inquiry services of toll electronic invoices and detailed information to customers.

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