A second-hand car invoice is a five-copy computer-printed invoice. When a second-hand car market, dealership, or auction enterprise issues a second-hand car invoice, the stub copy, accounting copy, and warehouse entry copy are retained by the invoicing party, while the invoice copy and transfer registration copy are used by the buyer for accounting and submitted to the public security traffic management department for transfer procedures. The Announcement of the State Taxation Administration on Issues Concerning the Use of Invoices by Second-Hand Car Dealership Enterprises stipulates that the issuance of second-hand car invoices shall be divided into the following circumstances: Circumstance 1: An auction company issues a second-hand car invoice to the buyer based on the actual transaction price when the second-hand car transaction is completed. Circumstance 2: A second-hand car dealership enterprise engages in second-hand car transaction business and, upon selling a second-hand car, collects...
2023-11-20
Regions carrying out the pilot work of fully digitalized electronic invoices starting from November 1, 2023: Beijing, Shandong, Hunan, Guizhou, Anhui, Ningxia, Qinghai. The announcement includes content on the following aspects: fully digitalized e-invoices bearing the words "air transport electronic ticket itinerary" and "railway electronic ticket" have the same legal effect and basic uses as existing paper invoices. Among them, fully digitalized e-invoices bearing the words "special VAT invoice" have the same legal effect and basic uses as existing special VAT invoices; fully digitalized e-invoices bearing the words "ordinary invoice" have the same legal effect and basic uses as existing ordinary invoices; bearing...
2023-11-17
According to the "China Railway" WeChat official account, in order to further optimize passenger transport business handling, facilitate passengers in obtaining reimbursement vouchers, and improve the passenger travel experience, starting from July 1, 2023, China Railway will launch new styles for refund fee reimbursement vouchers and refund reimbursement vouchers. The related old-style reimbursement vouchers will be discontinued at the same time. According to the Announcement of the Ministry of Finance, the State Taxation Administration, and the General Administration of Customs on Policies for Deepening the VAT Reform (Ministry of Finance, State Taxation Administration, General Administration of Customs Announcement No. 39 of 2019), starting from April 1, 2019, when taxpayers purchase domestic passenger transport services, their input tax is allowed to be deducted from output...
2023-11-16
For November, what everyone most needs to pay attention to is the further promotion of the fully digitalized e-invoice pilot. In response to national requirements (as shown in the figure below, full text on the official website of the "Beijing Municipal Tax Service, State Taxation Administration"), efforts to promote the use of fully digitalized e-invoices have increased, and the digital transformation of business-finance-tax has become an inevitable trend in enterprise development. Starting from November 1, seven regions including Beijing and Shandong joined the fully digitalized e-invoice pilot. As of now, apart from Tibet, all other 35 regions nationwide can issue fully digitalized e-invoices. Fully digitalized e-invoices issued by pilot taxpayers through the electronic invoice service platform are accepted by each province...
2023-11-15
Since 2021, the State Taxation Administration began piloting fully digitalized electronic invoices (i.e., "fully digitalized e-invoices") in Inner Mongolia, Shanghai, and Guangzhou. As of November 2023, after two years of promotion, they have expanded from the initial pilot to large-scale nationwide promotion. Due to their convenience and efficiency, they have become increasingly popular among taxpayers. Recently, Beijing, Guizhou, Shandong, Hunan, and Ningxia have also successively issued notices on launching fully digitalized e-invoice pilots. According to relevant announcements, starting November 1, these five regions will officially implement the "fully digitalized e-invoice" issuance pilot...
2023-11-12
Since early 2021, "fully digitalized e-invoices" emerged! Starting with pilots in 5 cities including Chongqing, Nanjing, and Hangzhou, e-invoices entered the public eye. Then on March 29 this year, the Guangdong Provincial Tax Service of the State Taxation Administration issued a document clarifying matters related to further carrying out pilot work on fully digitalized e-invoices. The arrival of fully digitalized invoicing is both an opportunity and a challenge for our enterprises! Here we have summarized the key points, so take notes! 01 What is a fully digitalized e-invoice? A fully digitalized e-invoice, whose full name is a fully digitalized electronic invoice, abbreviated as "fully digitalized e-invoice," is not the previous VAT electronic...
2022-05-05
After logging into the electronic invoice service platform, the taxpayer can carry out a series of operations such as invoice issuance, delivery, verification, and purpose selection, enjoying "one-stop" services, and no longer needs to log into multiple platforms to complete related operations as before. Second, release electronic invoice data specifications and interface standards, open the electronic invoice service platform interface scheme, and encourage larger enterprises with a higher degree of informatization to transform financial software such as ERP for direct connection, realizing integrated operations of invoice reimbursement, booking, and archiving.
2022-04-18
On November 30, 2021, the Shanghai Municipal Tax Service, Guangdong Provincial Tax Service, and Inner Mongolia Autonomous Region Tax Service successively issued the "Announcement on Carrying Out the Pilot Work of Fully Digitalized Electronic Invoices" (hereinafter referred to as the "Announcement"), clarifying that starting from December 1, relying on the nationwide unified electronic invoice service platform, the pilot of fully digitalized electronic invoices (hereinafter referred to as "fully digitalized e-invoices") would be carried out, providing taxpayers with 24-hour online free services such as issuance, delivery, and verification of fully digitalized e-invoices, and realizing the electronicization of invoices in all fields, all links, and all elements.
2022-04-18
1. Electronic invoice (VAT special invoice) 2. Electronic invoice (VAT general invoice) 3. Rare earth electronic invoice 4. Cigarette electronic invoice 5. Construction services electronic invoice 6. Passenger transport services electronic invoice 7. Freight transport services electronic invoice 8. Real estate sales electronic invoice 9. Real estate operating lease electronic invoice 10. Agricultural product purchase electronic invoice 11. Photovoltaic purchase electronic invoice 12. Vehicle and vessel tax collected on behalf electronic invoice 13. Self-produced agricultural product sales electronic invoice 14. Differential taxation electronic invoice (differential invoicing) 15. Differential taxation electronic invoice (full-amount invoicing)
2022-03-29