1. How to determine whether you are a pilot taxpayer for fully digitalized e-invoices? 2. Pilot taxpayers for fully digitalized e-invoices still have unissued paper invoices and electronic invoices in hand, how to handle these invoices? How to handle the tax control equipment? Do they need to be returned? 3. Fully digitalized e-invoices: What invoices are collected in the tax digital account of the electronic invoice service platform? What invoices cannot be collected at present? 4. How to adjust the total invoice quota of pilot taxpayers for fully digitalized e-invoices? 5. I am not yet a pilot taxpayer for fully digitalized e-invoices, how can I become a pilot taxpayer? To whom should I apply? Through what channels should I apply? 6. Our company wants to use fully digitalized electronic invo...
2024-01-12
On January 9, the Beijing Municipal Tax Service released the "Guidelines on the Specifications for Leqi Self-Use Direct Connection Services." For group enterprises, which generally have typical characteristics such as cross-regional operations, a large number of tax entities, complex business situations, and uneven development, how to better embrace fully digitalized e-invoices and apply "Leqi Services" to complete the overall transition to fully digitalized e-invoices is a topic of general concern among tax managers of large enterprises. 1. Key technical points of "fully digitalized e-invoices" and "Leqi Services" (1) Key points of "fully digitalized e-invoices": eliminate tax control equipment, no need to issue tax control equipment, no need to manage equipment, ...
2024-01-12
Q: I am the company's tax officer, but I do not have digital account permissions, so every time I have to ask the legal representative or finance head to operate, which is too troublesome. Is there any solution? A: You only need to ask the legal representative or finance head to add an invoicing clerk permission for you! Below is an operation guide taking the Shanghai Municipal Electronic Tax Bureau as an example. Authorization by the legal representative or finance head 1. The legal representative or finance head enters the electronic tax bureau, clicks login, and selects [Enterprise Business] to log in. Adding invoicing clerk permissions can only be done by the legal representative, finance head, or administrator. 2. Log in to the electronic tax bureau...
2024-01-11
In recent years, with the rapid improvement of enterprise informatization management and the state's active promotion of accounting digital transformation, more and more different types of electronic accounting materials are filling every link in enterprise operations. How to efficiently and compliantly collect, manage, preserve, and utilize electronic accounting materials has become the key to advancing financial digital and intelligent transformation in today's digital-intelligent enterprises. In 2021, the Archives Bureau Office, the Ministry of Finance General Office, the Ministry of Commerce General Office, and the State Taxation Administration General Office jointly issued the Notice on Further Expanding the Pilot Work of Electronic Reimbursement, Booking, and Archiving of VAT Electronic Invoices, carrying out electronic... nationwide.
2024-01-11
Chapter One Overview I. Related Concepts Leqi (NaturalSystem) refers to the platform through which the State Taxation Administration provides eligible enterprises, by means of a direct connection between the tax system and the enterprise's own information system, with tax-related services such as fully digitalized e-invoices featuring open rules and unified standards (hereinafter referred to as "Leqi Services"). Leqi for self-use (NaturalSystemConnectionforSelf-use, 'NSCS') refers to the Leqi services provided by an enterprise's own information system directly connected to Leqi (hereinafter referred to as the "direct connection platform") that are only applicable...
2024-01-10
1. What is a fully digitalized e-invoice? A fully digitalized e-invoice refers to an invoice issued, stored, exchanged, and delivered in the form of data messages through the electronic invoice service platform, and has the same legal effect as a paper invoice. Compared with traditional paper invoices, fully digitalized e-invoices are fully digitalized throughout the process, which can greatly improve invoicing efficiency, reduce costs, and enhance financial management, while also having higher transparency and security. Fully digitalized e-invoices also pay more attention to personalized business needs, breaking the restrictions of specific formats, adding the XML data message format for convenient delivery, while retaining PDF, OFD, and other formats. 2. For...
2024-01-10
As the digital economy develops, key policies in the field of accounting archives continue to advance. The State Taxation Administration's VAT invoice electronic reform, the Ministry of Finance's electronic receipt pilot, and the General Administration of Customs' pilot for electronic customs special payment certificates are all being actively promoted. Full-process electronic and information-based electronic accounting archives are the general trend of the future, and China's accounting archive management is gradually developing toward digitalization. Summary of Electronic Accounting Archives Policies On January 1, 2016, the "Measures for the Management of Accounting Archives" came into effect. These measures were jointly issued by the Ministry of Finance and the National Archives Administration, and Article 8 stipulates that those meeting specific conditions...
2024-01-09
Fully digitalized e-invoices have opened a corner of tax governance by data, and China Golden Tax Phase IV has opened the skynet era of the tax field. As pilot regions for fully digitalized e-invoices continue to expand, in the process of enterprise financial digital transformation, the application and processing of fully digitalized e-invoices has become an urgent task. Tax bureaus in various regions have successively issued the "Guidelines on the Specifications for Leqi Self-use Direct Connection Services", marking the official opening of "Leqi services"! Leqi basic knowledge Leqi (Natural System) refers to the State Taxation Administration providing qualifying enterprises, through direct connection between the tax system and the enterprise's own information system...
2024-01-09
With the development of information technology, the forms of archives information production, dissemination, and storage have undergone tremendous changes, and electronic accounting archives stored in digital form have become an increasingly important archive form in accounting archives work. Accounting archives are a very important part of the accounting process and can effectively record and reflect historical materials and other information related to the financial aspects of enterprise units. However, problems still exist in the long-term preservation work of accounting archives management. Therefore, accounting personnel need to study carefully and actively explore to promote accounting archives management work and make it better serve the unit's financial work. I. Electronic accounting archives information...
2024-01-08
Against the backdrop of widespread application of fully digitalized e-invoices, the digital and intelligent transformation of enterprise business-finance-tax has become inevitable. To achieve this transformation, choosing the right fully digitalized e-invoice API is crucial. Faced with many similar fully digitalized e-invoice APIs, how to make a wise choice has become a major challenge, and a moment of carelessness may lead to misunderstandings. But in fact, there are still some tips for choosing a fully digitalized e-invoice API. Mastering these tips can help you more accurately avoid potential traps and misunderstandings. 1. Blindly pursuing low cost When choosing a fully digitalized e-invoice API, if you focus only on price and ignore key factors such as API functions and performance, you may...
2024-01-08
1. How to query warning information on the electronic tax bureau? Hello, please click [Interaction Center] — [Online Interaction] — [Grid-based Coaching Message Push] or [Grid-based Reminder Message Push] to view. 1. Interaction Center — Online Interaction. 2. Interaction Center — Online Interaction — Grid-based Coaching Message Push. 3. Or Interaction Center — Online Interaction — Grid-based Reminder Message Push to view. 2. When issuing fully digitalized e-invoices on the electronic tax bureau, how to add commodity information on the invoice issuance interface, can it be the same as in the tax control...
2024-01-05
Fully digitalized e-invoices have already been piloted for invoice receipt nationwide, yet many people still cannot figure out which format should be saved for recording. Come and find out! What formats do fully digitalized e-invoices have? Based on current policy, fully digitalized e-invoices have 3 formats: OFD, PDF, and XML. 1. PDF PDF files are the format we most often receive. In fact, PDF is a preview for taxpayers; taxpayers can print PDF files and use paper printouts as vouchers for reimbursement and recording, but PDF is not the source file! Moreover, PDF does not support...
2024-01-05
1. Difference between wages, salaries and labor remuneration Wages and salaries income: refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the individual's appointment or employment. Labor remuneration income: refers to income obtained by individuals from providing labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, calligraphy and painting, sculpture, film and television, recording, video, performance, acting, advertising, exhibition, technical services, introduction services, brokerage services, agency...
2024-01-04
With the continuous advancement of the "Standards for Electronic Accounting Archive Management," electronic accounting archive management is imperative. The new regulations clarify the requirements for the custody, statistics, utilization, appraisal, and disposal of electronic accounting archives. In the era of fully digitalized e-invoices, how should enterprises keep the fully digitalized e-invoices they receive? How should electronic archiving be advanced? Interpretation of the Standards for Electronic Accounting Archive Management The continuous advancement of the "Standards for Electronic Accounting Archive Management" marks that the trend of electronic accounting vouchers moving from paper to electronic is irreversible. (The full text of the "Standards for Electronic Accounting Archive Management" can be searched and viewed in the article list.) I. What is electronic...
2024-01-04
1. How to query the approved tax types on the electronic tax bureau? Answer: Hello, please click [My Information] — [Taxpayer Information] — [Basic Information] to view. 1. My Information — Taxpayer Information. 2. Taxpayer Information — Basic Information View. 2. Where to choose to enjoy the "six taxes and two fees" reduction and exemption when filing stamp tax on the electronic tax bureau? Answer: Hello, please save the tax source information on the [I Want to Handle Taxes] — [Tax and Fee Filing and Payment] — [Combined Filing of Property and Behavior Taxes] — [Property and Behavior Tax Source Collection] interface, then click [Jump...
2024-01-03
The Specifications for Electronic Accounting Archives Management 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. Specifications for Electronic Accounting Archives Management DA/T 94—2022 1 Scope This document 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. This document applies to government agencies, organizations, ...
2024-01-03
Collection period calendar 3rd-9th National Film Industry Development Special Fund collection 1st-15th Declaration and payment of VAT, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, cultural undertaking construction fee, individual income tax, corporate income tax, quarterly (annual) stamp tax, resource tax, water resource tax, environmental protection tax, waste electrical and electronic product treatment fund, renewable energy development fund, later-stage support fund for migrants from large and medium-sized reservoirs, national major water conservancy project construction fund, adult college entrance examination enrollment funds, world cultural heritage ticket revenue, lottery public welfare funds, lottery business fees, trade union funds collection declaration...
2024-01-02
From the shift of China Golden Tax Phase III's "controlling tax by invoice" to China Golden Tax Phase IV's "governing tax by data," fully digitalized e-invoices have become the core breakthrough of China Golden Tax Phase IV and have been rapidly promoted in recent years. Although digitalized tax administration and the popularization of fully digitalized e-invoices have brought challenges to enterprises, they have also provided opportunities in invoice management, supply chain collaboration, and financial management. So what exactly do the pilot promotion of "fully digitalized e-invoices" and the "Leqi Service" guidelines mean for enterprises? Let us gain a deeper understanding of this change through two enterprise examples. Large enterprises rely on intelligent fully digitalized input and output invoice management platforms to efficiently...
2024-01-02
1. On the electronic tax bureau, how to cancel the "checked" status to "unchecked" before confirmation for invoices certified through [Tax Digital Account] — [Deduction Category Check]? Answer: Hello, please log in to the Beijing Electronic Tax Bureau, enter in sequence [I Want to Handle Taxes] — [Tax Digital Account] — [Invoice Check Confirmation] — [Deduction Category Check] module, select "Checked" in the "Check Status" column, in the query condition area, select the range of check dates, click the "Query" button to query the invoices checked in the current tax period. Check the invoice information to be cancelled, click the "Cancel" button, prompt...
2023-12-29
Starting in December, the fully digitalized e-invoice pilot has achieved full coverage across 36 provinces, municipalities, and autonomous regions, and "Leqi Services" are also closely related to it. Leqi refers to a platform through which the State Taxation Administration provides tax-related services such as fully digitalized e-invoices with open rules and unified standards to eligible enterprises through direct connection between the tax system and the enterprise's own information system. In other words, Leqi Services have basic fully digitalized e-invoice services, centralized intelligent filing capabilities, and tax information push capabilities, including automated invoicing, deduction, statistical confirmation, intelligent filing, data pre-filling, and tax-related information push, among other functions, which can promote enterprise invoice...
2023-12-29