|
Q:
|
When can new taxpayers apply for VAT special electronic Fapiao?
|
|
A:
|
Starting from December 21, 2020, the electronic VAT special fapiao system will be implemented among new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen; starting from January 21, 2021, the electronic VAT special fapiao system will be implemented among new taxpayers in 25 regions, including Beijing, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, Dalian, Xiamen and Qingdao.
|
Q:
|
Are there any restrictions on the drawees of the electronic VAT special Fapiao?
|
A:
|
The scope of drawees of the electronic special Fapiao is nationwide.
|
Q:
|
Do electronic special Fapiao need to be printed out and affixed with the Fapiao Stamp?
|
A:
|
No. Electronic special Fapiao use electronic signatures instead of special Fapiao stamps. They belong to special VAT Fapiao, and their legal effects, basic purposes, and basic use regulations are the same as special VAT paper Fapiao (hereinafter referred to as "paper special Fapiao").
|
Q:
|
What Fapiao issuance equipment should be purchased by new taxpayers to issue electronic special Fapiao?
|
A:
|
New taxpayers can obtain tax UKey free of charge from tax authorities.
|
Q:
|
What types of invoices can be issued by new taxpayers who have implemented special Fapiao electronization after receiving the tax Ukey？
|
A:
|
After receiving the tax UKey and verifying the corresponding Fapiao types, new taxpayers which has implemented special Fapiao electronization can issue paper general Fapiao, electronic general Fapiao, paper special Fapiao, electronic special Fapiao, paper motor vehicle Fapiao, and paper Fapiao for used vehicle.
|
Q:
|
How should a taxpayer issue red-letter electronic special Fapiao?
|
A:
|
After a taxpayer has issued an electronic special Fapiao, in the event of sales return, incorrect Fapiao, suspension of taxable services, or sales discount, the red-letter electronic special Fapiao may be issued. Compared with the red-letter paper special Fapiao issuance process, when a taxpayer issues a red-letter electronic special Fapiao, there is no need to retrieve the blue-letter electronic special Fapiao that has already been issued, which has the advantages of simple feasibility and easy operation.
|
FAQ
