Days ago, the National Archives Administration Order No. 22 published the "Electronic Archives Management Measures" (hereinafter referred to as the "Measures"), effective from November 1, 2024. The "Measures" further strengthen and standardize electronic archives management, ensure the authenticity, integrity, usability, and security of electronic archives, and set forth regulatory requirements for the entire process of electronic archives management. The promulgation of the "Measures" is an important measure for implementing the "Archives Law of the People's Republic of China" and the "Implementation Regulations of the Archives Law of the People's Republic of China," ensuring that electronic archives management is carried out in accordance with laws and regulations, marking that China's electronic archives management has entered a new stage. It promotes archives...
2024-11-05
Recently, the State Taxation Administration, the Ministry of Finance, and China Railway Group jointly issued an announcement clarifying that starting from November 1, 2024, fully digitalized e-invoices—electronic invoices (railway e-tickets)—will be promoted and used in China's railway passenger transport sector. So, after passengers obtain an electronic invoice (railway e-ticket), if it needs to be reissued due to errors in the buyer's information or other reasons, how should railway transport enterprises issue a red-letter electronic invoice (railway e-ticket)? Let's take a look ↓ If the buyer has not confirmed the purpose or accounting entry, the railway transport enterprise shall fill out the "Red-Letter Invoice Information..."
2024-11-04
Bookkeeping vouchers are fully electronic. Although fully digitalized e-invoices are more convenient, finance staff feel increasingly uncertain. For example: What exactly are the differences between the various formats of e-invoices? How should e-vouchers be reimbursed, posted, and archived? Let's find out together! 1. Accounting Department of the Ministry of Finance, "Notice on Standardizing the Reimbursement, Posting, and Archiving of Electronic Accounting Vouchers": I. Electronic accounting vouchers referred to in this notice are various accounting vouchers in electronic form received by a unit from external sources, including e-invoices, electronic fiscal receipts, e-tickets, e-itineraries, electronic customs special payment certificates, ...
2024-11-01
Kailing Technology serves all types of enterprises, fully providing functions such as acquisition and aggregation of all input and output invoices, reimbursement approval, voucher association, archive storage, and linked query and retrieval. At the same time, it uses intelligent recognition and parsing, automatic authenticity verification and duplicate checking, and other means to help enterprises simplify business-finance-tax processing, easily achieve compliance, effectively avoid invoice usage risks, and comprehensively overcome e-invoice challenges. How should enterprises solve the problem of duplicate reimbursement of electronic invoices? How can financial processing be carried out efficiently? How should vouchers be collected and archived? Do not worry, Kailing Technology · Lingshuitong will help you achieve a smooth transition! 1. Omnichannel...
2024-11-01
Tax authority notice! Deemed taxation is available again! 1. It is settled! Deemed taxation! On August 2, the State Taxation Administration released a special column on the "reverse invoicing" policy for resource recycling enterprises, which stipulated the individual income tax rate for "reverse invoicing." After "reverse invoicing," how is individual income tax calculated when the seller handles the annual final settlement? According to the Individual Income Tax Law and its implementing regulations, where a natural person seller of scrapped products obtains business income, individual income tax is calculated on an annual basis, and the taxable income is the balance after deducting costs, expenses, and losses from the total income of each tax year, ...
2024-10-31
In accordance with the requirements of the Outline of the 14th Five-Year Plan for Accounting Reform and Development to advance accounting digital transformation, the Ministry of Finance, together with the State Taxation Administration and 9 other ministries and commissions, has continued to advance the pilot work of deepening the accounting data standards for electronic vouchers since 2022. Taking the deep integration of digital technology and business-finance as the starting point, it promotes the transformation of financial management from informatization to digitalization and intelligence, promotes paperless and ecological accounting construction across society, lays a solid foundation for society to build a new data-driven management model and promote industrial development and digital innovation, and supports the development and transformation of the national governance system and governance capacity. ▪ Issuing side...
2024-10-31
1. Account Center After successful login, users can use the [Account Center] to manage enterprise information, manage personnel permissions, view personnel permissions, manage personnel information, switch identities, etc. 2. Enterprise Information Management Users logged in as an enterprise or after switching enterprise identity (for how to switch identities, see Identity Switching below) can use the [Account Center] to manage enterprise information. Enterprise Basic Information Query After logging in as an enterprise, click [My] to enter the personal center page, and click "Account Center" to enter the Account Center page. Click "Enterprise Information Management" to...
2024-10-30
Recently, the National Archives Administration issued Order No. 22, releasing the "Measures for the Management of Electronic Archives." These Measures will take effect on November 1, 2024. Chapter I General Provisions Article 1 In order to strengthen and standardize electronic archive management, ensure that electronic archives are authentic, complete, usable, and secure, and promote archive work to better serve the overall work of the Party and the state and serve the people, these Measures are formulated in accordance with the Archives Law of the People's Republic of China and other laws and regulations. Article 2 Archives and organs, organizations, enterprises, public institutions, and other organizations (hereinafter referred to as organizations)...
2024-10-30
Recently, the State Taxation Administration, the Ministry of Finance, and China Railway Group jointly issued Announcement No. 8 of 2024 on the promotion and use of fully digitalized e-invoices in railway passenger transport. The announcement clarifies that starting from November 1, 2024, fully digitalized e-invoices—electronic invoices (railway e-tickets)—will be officially promoted and used in China's railway passenger transport sector. At the same time, the announcement also "encourages buyers, after receiving electronic invoices (railway e-tickets), to realize full-process paperless processing of electronic invoices (railway e-tickets) in accordance with the relevant requirements of the accounting data standards for electronic vouchers." At present, the State Taxation Administration and...
2024-10-29
With the rapid development of technology and the continuous deepening of digital transformation, artificial intelligence technology is being applied more and more widely across industries. Among these, intelligent contract comparison, an emerging technological means, is gradually changing the traditional model of enterprise contract management and greatly improving the efficiency and accuracy of contract processing. This article will explore in depth the principles and applications of intelligent contract comparison technology and its great significance for enterprise contract management. 1. Principles of intelligent contract comparison technology. The core of intelligent contract comparison technology lies in relying on artificial intelligence technologies such as natural language processing (NLP) and machine learning to process contract texts...
2024-10-29
Starting from September 19, 2024, new face-scanning rules for invoicing were launched for fully digitalized e-invoices. With the goal of ensuring safe operation and improving user experience, the fully digitalized e-invoice system optimized the current face-scanning rules for invoicing, reducing the steps requiring taxpayers to undergo facial recognition, and forming four business processing modes: "no face scan required," "occasional face scan," "infrequent face scan," and "face scan under current rules." As a business-finance-tax digital comprehensive solution service provider, Kailing Technology provides digital transformation products and operational services for business-finance-tax management to various government agencies, institutions, and large, medium, and small enterprises. Its product lines include: sales contract management system, procurement...
2024-10-28
The Specifications for Electronic Accounting Archives Management (DA/T94▪2022) is an archives industry standard of the People's Republic of China, issued on April 7, 2022 and implemented on July 1. This standard sets out the requirements for the formation, collection, arrangement and archiving of electronic accounting materials, as well as the preservation, statistics, utilization, appraisal and disposal of electronic accounting archives, and applies to government agencies, organizations, enterprises, public institutions and other organizations carrying out electronic accounting archives management activities. The Specifications consist of 17 chapters. Chapters 1 to 3 cover scope, normative references and terms and definitions, which are fixed content of the standard. Chapter 4 covers management principles, ...
2024-10-28
Recently, the National Archives Administration issued Order No. 22, releasing the "Measures for the Management of Electronic Archives." These Measures will take effect on November 1, 2024. The "Measures for the Management of Electronic Archives" mainly regulate "all stages of electronic records archiving and subsequent electronic archive management," and comprehensively set out provisions for the full lifecycle of electronic archives, from archiving to custody and use, transfer, backup, access and opening, and destruction. General Provisions of the "Measures for the Management of Electronic Archives": Analysis of Scope of Application and Management Requirements The "General Provisions" section consists of eight articles in total, mainly covering legislative purpose and basis, scope of application, management...
2024-10-25
As the national Golden Tax Project continues to advance in depth and fully digitalized e-invoices become increasingly widespread, "managing tax by invoice" is gradually shifting to "tax governance by data," and invoice management digitalization has become an inevitable trend. At present, organizations face many difficulties in invoice management efficiency and compliance: the pain of output VAT invoicing: under manual invoicing, organizations must handle huge and cumbersome reconciliation work. Once errors occur or invoices are not issued in a timely manner, payment collection may be delayed, further affecting the smooth operation of enterprise funds. In addition, the large number of invoicing outlets makes it very difficult to collect invoicing data, and headquarters find it hard to...
2024-10-25
To implement the requirements of 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 regarding "orderly advancing the electronification of invoices in railway, civil aviation, and other fields," the State Taxation Administration, the Ministry of Finance, and China Railway jointly issued an announcement that, starting from November 1, 2024, fully digitalized e-invoices—electronic invoices (railway electronic passenger tickets)—will be promoted and used in China's railway passenger transport sector, reducing invoice usage costs, improving invoice management and usage efficiency, and meeting the needs of passengers to conveniently obtain electronic invoices (railway electronic passenger tickets). In short—electronic invoices (railway electronic passenger tickets...
2024-10-24
Previously, invoice issuance for individuals required on-site issuance at a tax authority. Due to the small number of issuance outlets, long queues, and complicated procedures, this became the main obstacle to individuals actively requesting invoice issuance when taxable activities occurred. With the popularization of fully digitalized e-invoices, individuals can also directly issue fully digitalized e-invoices on their own through the electronic tax bureau. Baidu search "national unified previous individual standardized electronic tax bureau + province or municipality where located (web version login required; mobile login is not yet well supported)", log in with your personal ID number, and you will see the following interface on the homepage: click "Issue VAT Invoice...
2024-10-24
In recent years, tax collection and administration reform has continued to deepen, successfully building a new tax supervision system with "double random, one public" supervision and "Internet + supervision" as the main means, key supervision as a supplement, and "credit + risk" supervision as the foundation. It has completed a magnificent transformation from "tax control by invoices" to classified and precise "tax governance by data," and tax law enforcement has also achieved a major breakthrough from experience-based enforcement to scientific and precise enforcement, with smart tax construction beginning to show results. In the future, tax authorities will further focus on "tax governance by data," fully leveraging modern information technology to lead tax governance toward greater refinement and precision...
2024-10-23
A digital archive refers to archives at all levels and of all types that, in order to meet the growing demand for management and use of archival information resources in the information society, use modern information technology to collect, process, store, and manage digital archival information, and provide public archival information services and shared use through various network platforms. What are the main characteristics and functions of a digital archive? Let's take a look! (1) Main characteristics of a digital archive 1. Digitalization of information storage Digital archival information is the resource foundation of a digital archive, and it has two sources: first, the digitalization of archival collections...
2024-10-23
Original text: Interpretation: I. What is the background for issuing the Announcement? The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the CPC Central Committee and the State Council in 2021 require: orderly advancing the electronification of invoices in railways, civil aviation and other fields. To implement the above requirements and promote the use of fully digitalized e-invoices, the State Taxation Administration, the Ministry of Finance and China State Railway Group jointly issued the Announcement of the State Taxation Administration, the Ministry of Finance and China State Railway Group Co., Ltd. on Promoting the Use of Fully Digitalized E-Invoices in Railway Passenger Transport (No. 8 of 2024). Promotion in the railway passenger transport field...
2024-10-22
In enterprises' daily operations, invoice management is the key to financial work. Today, electronic invoices can be printed repeatedly and circulated easily, and duplicate invoice reimbursement occurs from time to time. Whether unintentional or intentional fraud, duplicate reimbursement brings great risks to enterprise finance. Ling Shui Tong can solve the difficulty of duplicate checking in invoice management, help enterprises prevent duplicate invoice reimbursement from the source, and provide strong protection for financial management. I. An intelligent assistant for duplicate checking and authenticity verification in invoice reimbursement 1. Intelligent duplicate checking, leaving duplicate reimbursement nowhere to hide Ling Shui Tong focuses on solving the difficulty of duplicate invoice reimbursement. Through...
2024-10-22