Public Comments

Public Solicitation of Opinions

Hebei Provincial Taxation Bureau of the State Administration of Taxation

Soliciting opinions

2022.8.19

In order to implement the General Office of the CPC Central Committee, the General Office of the State CouncilThe "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the State Administration of Taxation, to strengthen the informatization of tax collection and administration, expand tax service channels, and improve the quality of refined services, we have drafted the "Management Measures for the Online Application for Invoices of the State Administration of Taxation and the Hebei Provincial Taxation Bureau">, now open to the public for solicitation of opinions. The public can provide opinions through the following channels and methods before September 17, 2022:

1, email: 37719578@qq.com

Three, telephone and fax: 0311-88625315.

State Administration of Taxation Hebei Provincial Taxation Bureau

August 19, 2022

Administrative Measures for the Online Application for Invoices of the Hebei Provincial Taxation Bureau of the State Administration of Taxation

(Draft for Comments)

Chapter 1General Rules

Article 1In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council, strengthen the informatization construction of tax collection and administration, expand tax service channels, and improve the quality of refined services, in accordance with the relevant provisions of the "Invoice Management Measures of the People's Republic of China" and its implementation rules, and in combination with the actual invoice management work in Hebei Province, these Measures are specially formulated.

Article 2These Measures shall apply to taxpayers within the jurisdiction of the Hebei Provincial Taxation Bureau of the State Administration of Taxation (hereinafter referred to as the Hebei Provincial Taxation Bureau) who apply for online invoices.

Article 3 Online application for invoices refers to the business of taxpayers applying for invoices from the tax authorities through the Hebei Electronic Taxation Bureau (hereinafter referred to as the Electronic Taxation Bureau).

Article 4The provincial tax authorities are responsible for the guidance of the online invoice application business and the operation and maintenance of the information system within the province; the municipal tax authorities are responsible for the overall coordination and business guidance of the online invoice application business within their respective collection and administration areas; the county (city, district) tax authorities are responsible for the acceptance, handling and problem handling of the online invoice application business within their respective collection and administration areas.

Chapter 2 ApplicationPlease

Article 5When applying for online invoices, taxpayers must meet the following conditions: (1) The taxpayer has completed real-name collection and verification; (2) The taxpayer has logged inThe recording status is normal;

(3) The taxpayer has valid invoice type verification information;

(4) The taxpayer applies for a general VAT invoice (paper folding invoice, roll invoiceor electronic invoice), special value-added tax invoice (paper or electronic), unified invoice for motor vehicle sales, unified invoice for second-hand car sales, and have received and issued a gold tax disk, tax control disk or received tax UKEY;

(5) PaymentThe taxpayer does not have the circumstances specified in Article 72 of the "Tax Collection and Administration Law of the People's Republic of China", and is suspected of falsely issuing invoices, such as serious deviations in purchases and sales, false tax declarations, and no-shows for two tax interviews without reason.

Article 6The types of invoices that taxpayers can apply for online include: ordinary VAT invoices (paper folded invoices, rolled invoices or electronic invoices), special VAT invoices (paper or electronic), unified motor vehicle sales invoices, second-hand car sales unified invoices, general machine-printed invoices, general manual invoices, general fixed-amount invoices, car passenger tickets, etc.

Article 7When taxpayers apply for invoices online, they can choose to receive paper invoices by mail, collect paper invoices by themselves at the tax service hall, or collect electronic invoices online. If they choose to receive paper invoices by mail, they need to fill in the recipient information.

When taxpayers apply for invoices online, they should log in to the electronic tax bureau and accurately fill in the type and quantity of the invoice they are applying for in the invoice collection module.

Article 8The number of invoices applied for online by taxpayers shall be determined in accordance with the "Announcement of the State Administration of Taxation on the Issuance of the "Tax Credit Management Measures" (Trial)" (No. 40, 2014) and the "Announcement of the State Administration of Taxation on the Issuance of Tax Credit Management Measures"Announcement on Matters Related to Classified Management of the Use of Value-Added Tax Invoices> (2016 No. 71) Relevant provisions are implemented.

Chapter 3Collection

Article 9 If taxpayers choose to receive paper invoices by mail, the tax authorities will deliver the invoices to the mailing department within 3 working days after receiving the application. If the mail is not properly delivered due to force majeure, mail loss, damage, overdue delivery, etc., after verification by the tax department and mailing department, the taxpayer can collect the invoice from the competent tax authority.

Article 10If you choose to collect paper invoices by yourself at the tax service hall, you should go to the designated window of the tax service hall of the competent tax authority or the self-service tax terminal to collect it in the month of application.

Article 11 When taxpayers receive paper invoices, they should check on the spot whether they are consistent with the contents of the invoice collection form. If any inconsistency is found, they should bring the blank invoice to the competent tax authority within 5 working days for processing.

Article 12After taxpayers apply for invoices online (including paper invoices and electronic invoices), they should promptly log in to the VAT invoice issuance software and download relevant invoice information.

Article 13 Taxpayers can check the progress of the process through the "Invoice Mailing Order Inquiry" module of the Electronic Taxation Bureau.

Chapter 4Attached  Provisions

Article 14 The Hebei Provincial Taxation Bureau is responsible for the interpretation of these Measures.

Article 15These Measures shall come into effect from the date of promulgation.

Interpretation of the "State Administration of Taxation Hebei Provincial Taxation Bureau Online Application for Invoice Management Measures"

1.What is the background of this decision?

In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council, strengthen the informatization construction of tax collection and administration, expandTo broaden tax service channels and improve the quality of refined services, in accordance with the "Invoice Management Measures of the People's Republic of China" and its implementation rules and other relevant regulations, combined with the actual invoice management work in Hebei Province, the Hebei Provincial Taxation Bureau of the State Administration of Taxation drafted the "State Administration of Taxation"Hebei Provincial Taxation Bureau's Measures for the Management of Online Application for Invoices> (hereinafter referred to as the ).

2. What are the main contents of the ?

(1) The specific scope to which the applies

Taxpayers within the jurisdiction of the Hebei Provincial Taxation Bureau of the State Administration of Taxation can apply for and receive invoices online in accordance with the .

(2) Conditions for applying for online invoices

When applying for online invoices, the following conditions must be met at the same time: the taxpayer has completed real-name collection and verification; the taxpayer has logged inThe recording status is normal; the taxpayer has valid invoice type verification information; when the taxpayer applies for ordinary VAT invoices (paper folding invoices, rolled invoices or electronic invoices), special VAT invoices (paper or electronic), unified invoices for motor vehicle sales, and unified invoices for second-hand car sales, the taxpayer has received and issued a golden tax disk, a tax control disk or received a tax UKEY; the taxpayer does not have the circumstances specified in Article 72 of the "Tax Collection Administration Law of the People's Republic of China", and has serious deviations in purchases and sales, false tax declarations, and two tax interviews.Failure to wait for no reason for several times is suspected of false invoicing.

(3) Types of online application for invoices

Types of online application for invoices include: VAT generalGeneral invoices (paper folding invoices, rolled invoices or electronic invoices), special value-added tax invoices (paper or electronic), unified motor vehicle sales invoices, second-hand car sales unified invoices, general machine-printed invoices, general manual invoices, general fixed-amount invoices, car passenger tickets, etc.

(4) How to apply for invoices online

When applying for invoices online, you should log in to the electronic tax bureau. You can choose to receive paper invoices by mail.Methods such as self-collection at the invoice tax service hall and online collection of electronic invoices.

(5) The number of invoices applied for online

According to the (2016 No. 71) Relevant provisions are implemented.

(6) Other Matters

First, after applying for an invoice online, you should promptly log in to the VAT invoice issuance software and download the relevant invoice information. Second, use the Electronic Taxation Bureau's "Invoice Mailing Order Inquiry"dquo;The module can query the processing progress.

(7) Implementation time

will be effective from the date of release.