I. Business Overview Where a natural person temporarily obtains income or meets other circumstances requiring invoice issuance, the competent tax authority may issue an invoice on their behalf. Where other taxpayers determined by the State Taxation Administration that may have special VAT invoices issued on their behalf engage in VAT taxable acts and need to issue special VAT invoices, they may apply to their competent tax authority for issuance on their behalf. After the tax authority issues an invoice on behalf of a taxpayer, if the taxpayer has sales returns or sales allowances, or if there are circumstances such as sales returns, incorrect invoicing, or suspension of taxable services, and the conditions are met, it shall apply to the tax authority to void the invoice, issue a VAT red-letter invoice, and reissue...
2024-05-29
Recently, the tax authority launched the "Electronic Tax Bureau APP," announcing pilot programs in three provinces: Shandong, Sichuan, and Guangxi. This means that finance personnel in these three provinces and cities can truly handle tax affairs and issue invoices via mobile phone anytime, anywhere! Unrestricted by time and space. So how to operate and use it? Step 1: Search "Electronic Tax Bureau" in the mobile app store, download and log in. Step 2: After downloading, the default is "individual identity," and you can perform "identity switching." Step 3: After switching to enterprise identity, select "tax handler" or "invoice issuer..."
2024-05-29
Latest tax supervision developments: a new early-warning model for fraudulent fully digitalized e-invoices has been built! Is the strictest tax monitoring of 2024 coming? How does the tax bureau find enterprises? Under the new early-warning system, enterprises must never touch these 10 red lines again! 01 The strictest tax monitoring has arrived! A new early-warning model for fraudulent fully digitalized e-invoices has been built! 02 Starting in 2024, never touch these 10 red lines! Enterprises should immediately self-check against them! How does the tax bureau find you? Self-check against them—have you touched these 10 red lines? Red line one: fraudulent invoicing. Among them, those inconsistent with actual...
2024-05-28
I. What is an enterprise reimbursement system? In the course of operations, every enterprise inevitably incurs various expenses, covering travel expenses, entertainment expenses, office supplies expenses, and many other aspects. In the past, many of these expenses required employees to pay upfront and then go through cumbersome reimbursement procedures to apply to the enterprise for reimbursement. When there was no system support in the past, the time and effort required for reimbursement are unimaginable today: filling out forms one by one by hand, copying invoices one by one, and after layer-by-layer approval and finance reconciliation, manual recording was still required. The process was cumbersome and error-prone. To simplify and standardize these processes, today's enterprise...
2024-05-28
1. Is there an amount limit on a single fully digitalized e-invoice? Fully digitalized e-invoices are subject to total issuance amount quota management. The total issuance amount quota refers to the upper limit of the total amount (excluding VAT) that a taxpayer may issue invoices for within one calendar month. Fully digitalized e-invoices no longer have a single-invoice issuance amount limit or invoice type restriction, meaning that, for example, if the total quota is 1 million, one invoice can be issued for the full 1 million, or 1 million invoices can be issued at 1 yuan each. All 1 million can be used to issue special invoices, or all 1 million can be used to issue general invoices. 2. How to query invoices issued to customers...
2024-05-27
Against the backdrop of accelerated expansion of fully digitalized e-invoice pilots, more and more enterprises need to upgrade their fully digitalized e-invoice capabilities, connect to business middle platforms, and achieve coverage of diverse invoicing scenarios and unified platform management and control of multiple tax numbers. Kailing Technology's complete and mature fully digitalized e-invoice module services can help enterprises quickly complete integration and rapidly put them into use, thereby greatly improving the automation and digitalization level of enterprise invoice business. Challenges faced by enterprises 01 Responding to the fully digitalized e-invoice switch and ensuring invoicing efficiency and timeliness. Facing the rapid nationwide promotion of fully digitalized e-invoices, multiple business segments of many enterprise groups...
2024-05-27
The State Taxation Administration recently issued the Announcement on Matters Concerning "Reverse Invoicing" by Resource Recycling Enterprises to Individual Sellers of Scrap Products (Announcement No. 5 of 2024 of the State Taxation Administration), clarifying that from April 29, 2024, when individual sellers of scrap products sell scrap products to resource recycling enterprises, eligible resource recycling enterprises may issue invoices to the sellers (referred to as "reverse invoicing"), adding impetus, improving efficiency and optimizing the environment for promoting large-scale equipment renewal and trade-in of consumer goods. After resource recycling enterprises implement "reverse invoicing", how should red-letter invoices be issued when needed? Let's learn...
2024-05-24
01 As a finance professional, have you encountered the following problems? 1. Invoice verification requires logging into the official electronic tax bureau website and manually typing in the invoice number for verification, which is extremely cumbersome. 2. Printed invoices are prone to duplicate reimbursement; manually recording electronic invoice ledgers is not only time-consuming and labor-intensive but also error-prone. 3. According to policy requirements, electronic invoice storage must retain XML source files, which undoubtedly increases the difficulty of work for finance staff who are not proficient in technology. 4. How to compliantly store electronic accounting vouchers to meet Cai Kuai [...
2024-05-24
Now, our fully digitalized e-invoices have achieved broad coverage in most cities. Recently, a friend sent a private message to the editor asking how to respond when receiving a fully digitalized e-invoice? Is it necessary to mark it for accounting entry? So today, the editor will explain this issue to everyone in detail. Contents: 01 What is invoice accounting entry? 02 How to use the [Invoice Accounting Entry Identifier] module for invoice accounting entry? 03 How to query and adjust "entered" invoices? 04 What matters should taxpayers note when reimbursing, entering into accounts, and archiving fully digitalized e-invoices issued and obtained? 1. What is...
2024-05-23
Nowadays, as many enterprises continue to expand their business areas across regions and continuously extend and expand their organizational structures, employees have to face extremely frequent business trips, which has also led to increasingly higher requirements for reimbursement efficiency. The Kailing Technology Ling Shui Tong mobile reimbursement system has functions such as intelligent invoice recognition and automatic ticket authenticity verification, greatly and significantly improving reimbursement efficiency. Employees can submit and approve documents at any time and any place, and the approval progress can also be known and grasped in real time. 1. Enter DingTalk [Workbench] and click [Kailing-...
2024-05-22
Now that fully digitalized e-invoices have been fully promoted, are you still laboriously adding product details line by line on the invoicing page? Are you still troubled by products that cannot be matched to codes? Are you still worried about data backup after switching to fully digitalized e-invoices? Are you still distressed that your business system cannot connect with the fully digitalized e-invoice system? Don't worry, use Kailing Technology's Ling Shui Tong smart invoice service platform, and all these problems can be solved with one click! 01 Mobile - invoice anytime, anywhere without downloading a separate APP, supporting manual invoicing, scan-code invoicing, order invoicing, and other invoicing methods. Submit invo...
2024-05-22
The State Taxation Administration recently issued the Announcement on Matters Concerning "Reverse Invoicing" by Resource Recycling Enterprises to Individual Sellers of Scrap Products (Announcement No. 5 of 2024 of the State Taxation Administration), clarifying that from April 29, 2024, when individual sellers of scrap products sell scrap products to resource recycling enterprises, eligible resource recycling enterprises may issue invoices to the sellers (referred to as "reverse invoicing"), adding impetus, improving efficiency and optimizing the environment for promoting large-scale equipment renewal and trade-in of consumer goods. What conditions should resource recycling enterprises implementing "reverse invoicing" meet? Let's learn about it together↓...
2024-05-21
Invoices are something we encounter every day. They are indispensable in taxpayers' buying and selling business, provision or acceptance of services, and other business activities. But do you really understand invoices? 1. These 3 common invoices are actually the most powerful evidence. Invoices are encountered by all companies and individuals, and are also one of the most powerful pieces of evidence for consumers to protect their own rights. So what types of common invoices are there? 2. Four situations where only general invoices can be issued and special invoices cannot. It should be noted that even for real transactions, in these 4 situations special invoices cannot be issued, and only general invoices can be issued...
2024-05-21
What should you do when you encounter the problem of "the invoice verification platform reports an error, indicating no such invoice found"? Today we will sort out the correct verification process for you~ The information entered by the customer on the State Taxation Administration National VAT Invoice Verification Platform is as follows. You can see that the invoice number, invoicing date, total amount including tax, and other information were entered. The invoice interface is as follows: Let's first observe this invoice. This is a fully digitalized paper special invoice. When querying, the customer entered the fully digitalized number and related information. This query method will result in no information being found. The correct method is...
2024-05-20
Issues that accounting archive management of enterprises and institutions needs to focus on 1. Paper archives occupy large space and have high maintenance costs; archive retrieval is slow and search efficiency is low; archive management is separated from business systems, affecting work efficiency improvement; electronic invoices and electronic documents are not archived in a timely manner, violating relevant national laws and regulations. 2. Enterprises and institutions urgently need to handle the secure and compliant custody of electronic accounting vouchers; financial business processes are complex, and there is an urgent need for secure and compliant electronic accounting vouchers in collection, reimbursement, booking, archiving, and other aspects throughout the entire...
2024-05-20
The State Taxation Administration recently issued the Announcement on Matters Concerning "Reverse Invoicing" by Resource Recycling Enterprises to Individual Sellers of Scrap Products (Announcement No. 5 of 2024 of the State Taxation Administration), clarifying that from April 29, 2024, when individual sellers of scrap products sell scrap products to resource recycling enterprises, eligible resource recycling enterprises may issue invoices to the sellers (referred to as "reverse invoicing"), adding impetus, improving efficiency and optimizing the environment for promoting large-scale equipment renewal and trade-in of consumer goods. What invoices can resource recycling enterprises implementing "reverse invoicing" issue? Let's learn about it together↓...
2024-05-17
·Paper invoices and documents require various printing and pasting, making the reimbursement process extremely cumbersome; ·Under complex business models, offline cross-organization archive retrieval, mailing, and storage operations are highly prone to errors; ·With numerous business units, archive retrieval during audits is frequent and time-consuming; ·With many group companies, the headquarters finds it difficult to achieve unified control over company archive data; ·Important archives raise data security concerns; ·……Faced with these challenges, driven by policy orientation and digitalization needs, many enterprises are actively seeking to build electronic accounting archive systems. However, solutions on the market...
2024-05-17
In this era of rapid digital development, various new technologies emerge endlessly, constantly changing our lives and ways of working. In the field of invoice reimbursement, the emergence of fully digitalized e-invoices is undoubtedly a major transformation. However, are you still following the traditional way, having to use a computer to print invoices, fill out paper reimbursement forms... and then go through layer after layer of approval for reimbursement? If so, you may be missing a more convenient and efficient reimbursement method. Kailing Technology · LingShuiTong reimbursement system completely overturns the traditional reimbursement model. No PC operation is needed throughout the process, no printing is needed, just a mobile phone...
2024-05-16
In today's era, various digital documents and online applications are becoming increasingly mature. Against this background, the processing and preservation methods of accounting materials have also undergone tremendous changes, and traditional paper accounting archives are rapidly transitioning to electronic form. 01 Advantages of archive electronization Kailing Technology's electronic archives are safe and reliable, solving the pain points of traditional archive management in one stop. Cost savings Costs are saved, including reductions in warehousing expenses and consumable costs; losses caused by natural disasters, man-made damage, and other situations can be avoided; retrieval is convenient and efficient, and long-distance retrieval costs are reduced. Safe and reliable...
2024-05-16
Three steps to easily adjust the face-scan authentication duration! Depending on the enterprise's invoice quota category, different face-scan authentication durations can be set. The specific adjustment steps are as follows: 1. The legal representative or finance officer selects [Enterprise Business] to log in to the Electronic Tax Bureau, then selects [I Want to Issue Invoices] to enter the [Invoicing Business] interface, selects "Blue Invoice Issuance", and clicks [Enter]. 2. In the [Blue Invoice Issuance] interface, locate the [Face-Scan Authentication Duration Settings] below the invoice quota. 3. In the [Face-Scan Authentication Duration Settings] interface...
2024-05-15