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Q:
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Compared VAT electronic special invoice compared with VAT paper special invoice, what are the main changes?
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A:
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The electronic VAT special invoice further simplifies the appearance style. It adopts the electronic signature instead of the original special invoice seal, simplifies the column name of "name of goods or taxable services" to "item name", and cancels the original column of "seller: (seal)", making the issuance of the electronic special VAT invoice easier.
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Q:
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After the taxpayer obtains the electronic VAT special invoice, what should be done if it will be used to declare and deduct VAT input tax, or to apply for export tax rebate?
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A:
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The processing method is the same as that of the paper VAT special invoice. After obtaining the electronic VAT special invoice, if the taxpayer needs to apply for VAT input tax deduction, export tax refund or agency tax refund, he / she should login to the provincial (municipal) VAT invoice comprehensive service platform to confirm the purpose of issuing the invoice.
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Q:
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What should taxpayer do when the received electronic VAT special invoice can neither be opened nor checked?
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Taxpayers can download the format file reader of VAT electronic invoice and check the VAT electronic invoice in the national VAT invoice inspection platform of the State Administration of Taxation (https://www.chinatax.gov.cn ).
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Q:
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Does the taxpayer need to retrieve the issued electronic VAT special invoice after issuing the red VAT electronic special invoice?
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A:
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Compared with the red VAT paper special invoice issuing process, the taxpayer does not need to retrieve the issued VAT electronic special invoice when issuing the red VAT electronic special invoice, which has the advantages of simple and easy operation.
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Q:
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Is the legal effect of electronic VAT special invoice different from paper VAT special invoice?
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A:
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The electronic VAT special invoice is supervised by the tax authorities of all the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent planning status. The electronic signature is used instead of the special seal for the invoice. It belongs to the VAT special invoice, and its legal effect, basic use and basic use regulations are the same as the paper VAT special invoice.
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FAQ
