Announcement No. 5 of 2022 of the Tianjin Municipal Taxation Bureau of the State Administration of Taxation Announcement of the Tianjin Municipal Taxation Bureau of the State Administration of Taxation on launching a comprehensive digital electronic invoice collection pilot project

Announcement of the Tianjin Municipal Taxation Bureau of the State Administration of Taxation on launching a comprehensive digital electronic invoice collection pilot project

Announcement No. 5 of 2022 of the Tianjin Municipal Taxation Bureau of the State Administration of Taxation

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2022.8.19

In order to implement the requirements of the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the General Office of the CPC Central Committee and the General Office of the State Council, we will comprehensively promote tax collection and administration.In order to manage digital upgrades and intelligent transformation and reduce collection costs, the State Administration of Taxation has built a national unified electronic invoice service platform to provide taxpayers with comprehensive digital electronic invoice (hereinafter referred to as "all-electric" invoices) issuance, delivery, inspection and other services 24 hours a day online for free, realizing the electronicization of invoices in all fields, all links, and all elements. With the consent of the State Administration of Taxation, it was decidedA pilot project for "all-electricity" invoice acceptance is carried out in Tianjin. The relevant matters are now announced as follows:

1. Starting from August 28, 2022, taxpayers in Tianjin will only serve as invoice recipients to receive invoices issued by some taxpayers in the Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen, the same below) (hereinafter referred to as "pilot taxpayers") through the electronic invoice service platformInvoices include "all-electric" invoices with the words "special value-added tax invoice", "all-electric" invoices with the words "ordinary invoice", paper special value-added tax invoices (hereinafter referred to as "paper special invoices") and ordinary paper VAT invoices (folded invoices, hereinafter referred to as "quo;Paper ordinary invoice").

2. The legal effect, basic uses, etc. of the "all-electric" invoice are the same as those of the existing paper invoices. Among them, the "all-electric" invoice with the words "VAT special invoice" has the same legal effect, basic use, etc. as the existing special VAT invoice; with "special value-added tax invoice""All-electric" invoices with the words "ordinary invoice" have the same legal effect, basic purposes, etc. as existing ordinary invoices.

3. "All-electric" invoices are supervised by the taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning. "All-electric" invoices have no copies, and the basic content includes: QR code, invoice number, and invoicing date, Buyer information, seller information, project name, specification model, unit, quantity, unit price, amount, tax rate/tax rate, tax amount, total, price and tax total (uppercase, lowercase), remarks, invoicer.

Among them, the electronic invoice service platform is for businesses engaged in specific industries, special taxable behaviors and specific application scenarios (including: rare earth, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate management)Taxpayers who provide business leasing services, agricultural product purchase, photovoltaic purchase, vehicle and vessel tax collection, self-produced agricultural product sales, balance tax, etc.) provide the "all-electricity" invoice format corresponding to specific businesses.

The "all-electricity" invoice format is shown in Appendix 1.

4. The invoice number of the "all-electricity" invoice is 20 digits, of which: No.The 1-2 digits represent the last two digits of the Gregorian calendar year, the 3-4 digits represent the administrative division codes of each province, autonomous region, municipality directly under the Central Government and separately planned city, the 5th digit represents the "all-electric" invoice issuance channel and other information, and the 6-20 digits represent the sequence coding and other information.

Fifth, the legal effect, basic purpose and basic usage regulations of paper special invoices and paper general invoices issued through the electronic invoice service platform are the same as those of existing paper special invoices.The invoice password area no longer displays the invoice cipher text, but instead displays the 20-digit invoice number assigned by the electronic invoice service platform and the website address of the National VAT Invoice Inspection Platform.

Sixth, Tianjin taxpayers use the VAT Invoice Comprehensive Service Platform to receive invoices issued by pilot taxpayers through the electronic invoice service platform. In addition, you can also obtain the "full electronic invoice" delivered by the seller via email, QR code, etc.”Invoice.

Tianjin taxpayers obtain "all-electric" invoices with the words "Special Value-Added Tax Invoice" issued through the electronic invoice service platform, "all-electric" invoices with the words "ordinary invoice", paper special invoices and paper general invoices that comply with the regulations.If the certificate needs to be used to declare the VAT input tax deduction or apply for export tax rebate, or apply for tax refund on behalf of others, the purpose should be confirmed through the VAT Invoice Comprehensive Service Platform in accordance with regulations.

7. If the taxpayer obtains the invoice issued by the invoicing party through the electronic invoice service platform, if an invoicing error, sales return, service suspension, sales discount, etc. occur, the invoicing party needs to issue a red letter "full power" through the electronic invoice service platform.The following regulations apply:

(1) If the payee has not confirmed the purpose and confirmed the entry into the account, the invoicing party will fill in the (hereinafter referred to as the , see attachment 2) and then issue the full amount of the red "full electric" invoice or the red letter paper invoice without the need for confirmation by the payee.

(2) If the payee has confirmed the purpose or the entry into the account, the invoice shall be issued byThe issuer or the payee fills in the , and after confirmation by the other party, the issuer issues a red invoice based on the .

If the payee has used the invoice to claim VAT deduction, it should temporarily rely on the The listed value-added tax amount is transferred out of the current input tax amount. After obtaining the red-letter invoice issued by the invoicing party, it will be used as an accounting voucher together with the .

8. Units and individuals can issue the national value-added tax through theThe ticket inspection platform (https://inv-veri.chinatax.gov.cn) checks the "all-electricity" invoice information.

9. Taxpayers who reimburse "all-electricity" invoices for filing shall comply with the relevant regulations of the finance and archives departments.

10. Taxpayers shall comply with the law, be honest and truthful in accordance with the regulationsWhen using "all-electric" invoices, no false issuance, false offsets, or tax fraud are allowed, and they are subject to inspection by the tax authorities in accordance with the law. The tax authorities strengthen tax supervision and risk prevention in accordance with the law, and severely crack down on tax-related violations and crimes..

October, this announcement will come into effect on August 28, 2022.

Tianjin Taxation Bureau of the State Administration of Taxation

August 19, 2022