electronic ticket! ! !

that's right! Today is another day for Mr. Xie to increase his knowledge.

Here are the operating guidelines for the electronic special ticket recipients and taxpayers, so get to know them quickly! According to the Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Implementation of Electronic Special VAT Invoice among Newly-established Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 22), since December 21st, 22, newly-established taxpayers who have implemented electronic special VAT invoices (hereinafter referred to as "electronic special invoices") will be drawn by the whole country. In order to ensure the smooth acquisition and use of electronic special tickets by buyers and taxpayers, these operating guidelines are formulated.

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invoice acceptance method 1. The buyer scans the QR code provided by the seller or clicks on the URL link address of the format file in the email to preview, download the electronic invoice format file and verify the signature. After the seller issues the invoice, click the QR code button and the QR code box will pop up. Scanning the QR code will display a link that can be used to view or download the layout file corresponding to this invoice. (as shown in the following figure)

After the seller issues the invoice, it can also click the Send Email button, fill in the email address of the buyer to receive the document, and click the Save button to send the download link of the format file corresponding to this invoice to the buyer's mailbox for the buyer's taxpayer to view or download the format file.

2. Download the format file through the VAT invoice inspection platform. For electronic special tickets, the VAT invoice inspection platform provides the format file download function. In the invoice inspection details, click the "Download Format File" button to preview or download the format file of the VAT electronic special invoice.

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Inspection method of VAT electronic special invoice Taxpayers can inspect the information of VAT electronic special invoice through the national VAT invoice inspection platform.

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Check and confirm the special electronic VAT invoice is consistent with the operation process of special paper invoice. Log in to Guangdong VAT invoice comprehensive service platform to check and confirm. 1. Computer browser requirements: IE9 or above or install Google and Firefox. 2. Installation of driver and application client controls. 3. Connect Tax UKey to your computer. 4. Login to the VAT invoice comprehensive service platform: Open the client interface, enter the password of the digital certificate of tax UKey and click the "Login" button to log in to the VAT invoice comprehensive service platform. 5. Invoice Tick: In the Deduction Tick module of the navigation bar tab, use the functions of Invoice Deduction Tick and Invoice Batch Deduction Tick to check the invoice used to declare deduction, and the effective tax deduction can be modified when the invoice is checked.

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Declaration and deduction of VAT invoice comprehensive service platform 1. Operating premise: complete invoice checking on VAT invoice comprehensive service platform. 2. Invoice Confirmation: Select the "Deduction Tick" module in the navigation bar tab of the VAT invoice comprehensive service platform, and then use the "Deduction Tick Statistics" function to apply for invoice deduction during the reporting period, and sign the deduction statistics table after the invoice deduction application is processed. After signing and confirming, the invoice data of the "Current Statistics Report" will be used as the data for invoice deduction in the current period. 3. Mischecked invoices can be cancelled before signature confirmation: before the current tax return is completed, operations such as checking, unchecking, applying for statistics, canceling statistics, signing statistics and canceling signatures can be supported for many times in each period. For the checked invoices found, select an invoice with a check mark of "Checked" to cancel the check status of the first column, and realize the cancellation of the previous check operation (after the invoice is processed, the invoice will become unchecked)

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Answering hot questions

1. What are the sample and coding rules of electronic special tickets? A: The sample of the electronic special ticket is shown in the following figure:

The invoice code of the electronic special ticket is 12 digits, and the coding rules are: the first digit is , the second to fifth digits represent provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the sixth to seventh digits represent years, the eighth to tenth digits represent batches, and the eleventh to twelfth digits are 13. The invoice number is 8 digits, which is compiled by year and in batches.

2. what are the main changes between the electronic special ticket sample and the paper special VAT invoice? Answer: 1. Simplify the column name of "goods or taxable services and services" to "project name"; 2. The original column of "Seller: (seal)" was cancelled, which further simplified the invoice face style; 3 Cancel the special invoice seal and replace it with electronic signature.

3. Is the special invoice stamp used for electronic tickets? Answer: Electronic signature is used to replace the special invoice seal for electronic invoices. The special invoice seal for value-added tax is no longer displayed on the face of electronic invoices, and it is not necessary to stamp the special invoice seal on the paper printed version of electronic invoices.

4. I can't open the received electronic special ticket, and I can't see the invoice information. What should I do? How to download electronic tickets? Answer: The electronic special ticket is in OFD format, and the national VAT invoice inspection platform can download the VAT electronic invoice format file reader to check the VAT electronic special invoice.

The format file download function is provided in the national VAT invoice inspection platform. In the invoice inspection details, click the "Format File Download" button to preview or download the format file of the electronic special ticket. You can also link the mailbox reserved by the drawee, and the buyer taxpayer can view or download the format file.

5. Is the legal effect of electronic special ticket the same as that of paper special ticket? A: The same. Electronic special tickets and paper special tickets have the same legal effect.

6. Are there the same rules for the use of electronic tickets and paper tickets? A: The same. The electronic special ticket belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use regulations are the same as those of the paper special invoice for value-added tax.

7. how should taxpayers issue red-letter electronic tickets? Answer: After receiving the electronic special ticket, the taxpayer can issue the red-ink electronic special ticket in case of purchase return, seller's invoice error, taxable service suspension, sales discount, etc. Compared with the red-letter paper special ticket issuing process, the seller does not need to recover the blue-letter electronic special ticket when issuing the red-letter electronic special ticket, which is simple and easy to operate. Specifically, the process of issuing scarlet letter electronic special tickets can be mainly divided into three steps. The first step is that the buyer or seller taxpayer fills in the Information Form for Issuing Special VAT Invoices in Red Letter (hereinafter referred to as the Information Form) in the VAT invoice management system (hereinafter referred to as the Invoice Management System). According to whether the buyer has used the electronic special ticket to declare the deduction, there are two ways to issue the Information Form. The first category is the Information Form issued by the buyer. If the buyer has used the electronic special ticket to declare deduction, the buyer will fill in and upload the Information Form in the invoice management system. In this case, it is not necessary to fill in the corresponding blue electronic special ticket information in the Information Form. The second category is the Information Form issued by the seller. If the buyer does not use the electronic special ticket to declare deduction, the seller will fill in and upload the Information Form in the invoice management system. In this case, the corresponding blue electronic special ticket information needs to be filled in the Information Form. The second step is the automatic verification of the information system of tax authorities. The tax authorities receive the Information Form uploaded by taxpayers through the network, and after the system automatically checks it, it generates the Information Form with the number of the red-ink invoice information form, and synchronizes the information to the taxpayer's system. The third step is for the seller's taxpayer to issue a red-letter electronic special ticket. The seller can issue a red-ink electronic special ticket after querying the verified Information Form in the invoice management system. The scarlet letter electronic special ticket should correspond to the Information Form one by one. It should be noted that in the case that the buyer has used the electronic special ticket to declare the deduction, there may be a certain time lag between the issuance of the Information Form by the buyer and the issuance of the red-ink electronic special ticket by the seller, so the buyer should temporarily transfer the value-added tax amount listed in the Information Form from the current input tax amount, and after obtaining the red-ink electronic special ticket issued by the seller, it will be used as the accounting voucher together with the Information Form.

8. what should the drawee do after losing the electronic special ticket that has been issued? Answer: If the drawee loses or damages the electronic special ticket that has been issued, he can download the electronic special ticket according to the information such as invoice code, invoice number, invoice date, issued amount, etc. after passing the inspection on the national VAT invoice inspection platform. If you don't know the relevant information, you can also ask the billing party for the original electronic special ticket again.

9. Can taxpayers who implement electronic special tickets be required to issue paper special tickets? A: Yes. Newly-established taxpayers who implement electronic special tickets can issue both electronic special tickets and paper special tickets. Some drawees may still need to use paper special tickets for their own management needs. In order to protect the rights and interests of drawees and ask for paper special tickets, the drawer shall issue paper special tickets.

1. Do I need to save the corresponding electronic invoice at the same time if the paper print of the electronic special ticket is used as the tax voucher? A: Yes. According to the Notice of the Ministry of Finance and the National Archives Bureau on Standardizing the Filing of Reimbursement of Electronic Accounting Certificates (No.6 [22] of the Ministry of Finance), if the unit takes the paper-printed electronic accounting vouchers as the basis for filing reimbursement, it must also save and print the paper-printed electronic accounting vouchers.

11. What matters should taxpayers pay attention to when filing electronic invoice reimbursement? Answer: Taxpayers who submit electronic invoices (including electronic special tickets and electronic general tickets) for reimbursement and filing shall be subject to the provisions of the Notice of the Ministry of Finance and the National Archives Bureau on Regulating the Submission and Filing of Electronic Accounting Vouchers (Cai Shui [22] No.6). First, taxpayers can only use electronic invoices for reimbursement and filing according to the provisions of Article 3 of the Notice. Second, electronic invoices and paper invoices have the same legal effect. According to the provisions of Article 5 of the Notice, electronic invoices obtained by taxpayers can no longer be saved in paper form. Third, if taxpayers need to use the paper-printed electronic invoice as the basis for filing reimbursement, they should also save and print the paper-printed electronic invoice according to the provisions of Article 4 of the Notice.

12. what should I do if I need to apply for the deduction of VAT input tax, export tax refund or tax refund on my behalf after obtaining the electronic special ticket? Answer: It is the same as the paper-based special VAT invoice. After obtaining the special electronic VAT invoice, if it needs to be used to declare the deduction of VAT input tax or apply for export tax refund or tax refund on behalf of the agency, you should log in to the Guangdong VAT invoice comprehensive service platform to confirm the purpose of the invoice.

13. What tax risks should taxpayers pay attention to when using electronic coupons? A: The legal effect, basic uses and basic usage regulations of electronic special tickets are the same as those of paper special tickets. Taxpayers should use electronic coupons in accordance with the provisions, take effective measures to prevent tax risks such as false or repeated expenses, and must not make false claims to defraud taxes.