I. What do total invoice quota and available invoice quota mean? Total invoice quota refers to the upper limit of the total invoicing amount (excluding VAT) of a pilot taxpayer within one natural month. It includes the upper limit total amount of fully digitalized e-invoices, paper special invoices, and paper ordinary invoices you can issue through the electronic invoice service platform; and the upper limit total amount of paper special invoices, paper ordinary invoices, ordinary VAT invoices (roll-type), electronic special VAT invoices, and electronic ordinary VAT invoices that can be issued through the VAT invoice management system. Note: At the beginning of each month, the system will, based on your company's risk level, tax payment...
2023-12-06
As of now, all provinces, autonomous regions, and municipalities nationwide have fully launched the fully digitalized e-invoice pilot. In pilot invoicing regions, eligible taxpayers can issue fully digitalized e-invoices, VAT paper ordinary invoices, and VAT paper invoices through the digital account of the electronic tax bureau. For eligible taxpayers in pilot regions, after enabling fully digitalized e-invoices, tax control devices such as the Golden Tax disk, tax control disk, and tax UKey can be chosen for deregistration depending on the specific situation. Previously, if a taxpayer wanted to deregister a tax control device, they had to bring the device to the service hall to handle it. Now, the VAT invoice management system has added a remote tax control device deregistration function,...
2023-12-05
Recently, with the announcement issued by the Tibet Tax Service, starting from December 1, 2023, a fully digitalized e-invoice pilot was carried out among some taxpayers under its jurisdiction. As of now, all provinces nationwide have achieved full coverage of the fully digitalized e-invoice pilot. Simply put, all provinces and cities nationwide have achieved the fully digitalized e-invoice pilot. If you still don't understand fully digitalized e-invoices, you're behind the times! Fully digitalized e-invoices actually have many advantages and solve many daily practical problems. Let's take a look~ You are also welcome to add your own! 1. No longer need to worry about whether the invoice issuer, reviewer, and payee are the same person. We use special VAT invoices, general VAT...
2023-12-04
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 and to comprehensively advance the digital upgrade and intelligent transformation of tax collection and administration, the State Taxation Administration has built a nationwide unified electronic invoice service platform (hereinafter referred to as the "e-invoice platform"), providing taxpayers with 24-hour online free services such as issuance, delivery, and verification of fully digitalized e-invoices (hereinafter referred to as "fully digitalized e-invoices"). Starting from November 1, 2023, a pilot of fully digitalized e-invoice issuance business was launched among some taxpayers in Beijing. 1. The [Invoice Issuance Business] module of the electronic invoice service platform provides taxpayers with...
2023-12-01
As the promotion of fully digitalized e-invoices continues to increase, more and more taxpayers are beginning to use fully digitalized e-invoices. Today, we have compiled the relevant rules, operating procedures, and precautions for red-letter reversal of fully digitalized e-invoices. Let's take a look~ I. Red-Letter Reversal Rules for Fully Digitalized E-Invoices (I) Red-Letter Reversal Rules Between Invoice Types 1. Fully digitalized e-invoices can be red-letter reversed against fully digitalized e-invoices, fully digitalized paper invoices (paper invoices issued by the electronic invoice service platform), and tax-control invoices. 2. Fully digitalized paper invoices can be red-letter reversed against fully digitalized paper invoices and tax-control invoices, but are not allowed to be red-letter reversed against fully digitalized e-invoices. 3. Tax-control invoices are only allowed to be red-letter reversed against tax-control invoices...
2023-11-30
The State Taxation Administration's public document "Guidelines on the Standards for Leqi Self-Use Direct Connection Services" stipulates that eligible Leqi self-use taxpayers may submit a request to use Leqi to their competent tax authority through the Leqi digital open platform. So what is Leqi? What conditions are required to apply? Let's learn about "Leqi" together! What is Leqi? Leqi refers to a 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"). Le...
2023-11-29
The company's sales have increased a lot recently, and the invoice quota is insufficient. How can it apply for an invoice quota adjustment? Don't worry, Kailing Technology will guide you through it~ When the existing invoice quota is insufficient and the dynamic quota automatically initiated by the system cannot meet demand, taxpayers can apply to increase the quota through the [Invoice Quota Adjustment Application] function in the electronic tax bureau, supplementing purchase and sales contracts, fixed asset lists, and other materials. Steps: 1. Log in to the electronic tax bureau and click [I Want to Handle Taxes] - [Tax Digital Account]. 2. Click [Invoice Quota Adjustment Application]. ▲Or after logging in to the electronic tax bureau, click [I...
2023-11-28
Motor vehicle invoices refer to VAT special invoices and unified motor vehicle sales invoices issued by units and individuals when selling motor vehicles (excluding used cars) through the motor vehicle invoice issuance module in the invoicing software of the VAT invoice management system. Used car invoices, on the other hand, are VAT invoices issued by units, individual industrial and commercial households, and used car trading markets when selling used cars that have already been used. So, when actually issuing these invoices, what matters need our attention? Let's hear how experts explain it. Video source: Internet. Beijing Kailing Technology Co., Ltd. — enterprise business-finance-tax digitalization solution provider....
2023-11-27
Since Beijing launched the fully digitalized e-invoice pilot on November 1, we have found that the issue everyone is most concerned about is still the pilot scope of fully digitalized e-invoices and the related operations for issuing fully digitalized paper invoices. Next, let us take a look at the two categories of issues everyone has been most concerned about recently! I. Pilot scope issues 1. Which taxpayers are temporarily not included in the pilot scope? Answer: According to Article 1 of the Announcement of the Beijing Municipal Tax Service, State Taxation Administration on Launching the Pilot Work of Fully Digitalized Electronic Invoices: "Taxpayers that do not use online tax filing in accordance with relevant provisions or do not have network conditions are temporarily not included in the pilot scope. In addition, those that...
2023-11-24
The enterprise added a tax handler, which can be added by itself in the electronic tax bureau. Both personal accounts and enterprise accounts can initiate authorization. After one party initiates, it must be confirmed by the other party before it can pass. Either of the two methods is acceptable. The specific operations are as follows. Method 1: Enterprise account login application authorization Step 1 Enterprise authorization 1. The enterprise's legal representative or financial officer enters the electronic tax bureau and selects [Enterprise Business Handling] to log in to the electronic tax bureau web portal. (Old version login or new version login can be selected.) (Old version login) (New version login) 2. Click [My Information] - [Account Center] in sequence. 3. In the left menu bar...
2023-11-23
With the promotion of China Golden Tax Phase IV, the State Taxation Administration's tax audits of enterprises are becoming increasingly refined, and in daily business operations, issuing and receiving invoices is an unavoidable part. Therefore, to prevent the appearance of forged invoices, we need to learn how to verify invoices. An invoice verification platform is an effective verification method, through which we can quickly and accurately identify the authenticity of invoices and avoid economic losses and legal risks. Method 1: State Taxation Administration National VAT Invoice Verification Platform. Procedure: Log in to the State Taxation Administration National VAT Invoice Verification Platform (https://inv-veri.c...
2023-11-22
Traditional accounting archive work has many problems, such as reliance on paper storage, high requirements for storage conditions, finance personnel needing to complete archiving manually, and archives being easily damaged or lost. This brings high management costs to enterprises while also increasing the workload of finance personnel. With the rapid development of information technology, digitalization has become the primary means of information processing and transmission, and digital technology has been applied to various fields, including the business-finance-tax field. Electronic accounting archives use computer technology and other information technology means to perfectly solve the above problems, digitally processing accounting materials such as accounting vouchers, ledgers, and statements...
2023-11-21
Source: Beijing Tax official account. As a professional, efficient, and reliable "business-finance-tax digitalization" solution service provider, Beijing Kailing Technology can provide you with professional business-finance-tax digitalization consulting and implementation services, helping your enterprise build and apply an electronic accounting archives system. The team has senior talent deeply engaged in the business-finance-tax industry, deeply understands the current status and future trends of enterprise business-finance-tax operations and management, and uses industry experience to provide customers with suitable system management solutions and information technology services. Based on rich professional knowledge and experience in the business-finance-tax field, it uses new concepts and new technologies to precisely grasp business, finance, tax, imaging, electronic archives...
2023-11-21
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