The hot "Leqi" questions that enterprises care about are here again~

The fully digitalized e-invoice pilot continues to deepen, and the circulation and application of fully digitalized e-invoices are core issues of concern to enterprises. Group enterprises have many and scattered tax entities and more complex businesses. The Leqi platform can help enterprises build diversified and personalized invoice issuance and use scenarios during business transactions, realize automated and digital invoice management, reduce tax compliance risks and institutional transaction costs, and promote business-finance-tax integration.

What types of invoices can Leqi issue?

Fully digitalized e-invoices are divided into 22 types: the basic version and 21 special invoice types. The 21 special invoice types mainly include civil aviation, railway, toll fees, medical outpatient, medical inpatient, agricultural product procurement, photovoltaic procurement, self-produced agricultural product sales, cigarettes, passenger transport, freight transport, real estate operating lease, real estate sales, construction services, rare earth, refined oil, collected vehicle and vessel tax, tractors and combine harvesters, e-cigarettes, motor vehicles, and second-hand vehicles.

Among them, the toll invoice issuance function is under discussion with the relevant departments of the Ministry of Transport; the motor vehicle and second-hand vehicle invoice issuance functions have already been piloted in the electronic tax bureau (electronic invoice service platform) and will be developed and launched after verification matures. All other invoice issuance functions have been launched and are running in the official environment of the Leqi platform.

What functions does Leqi invoice usage have?

There are 8 Leqi invoice usage functions, including aggregation capability, verification capability, booking capability, VAT deduction selection capability, VAT refund selection capability, tax refund agency selection capability, agricultural product additional deduction selection capability, and refined oil consumption tax selection capability, all of which have been launched and are running in the production environment.

The Leqi Platform has the same invoice usage business functions as the Electronic Tax Bureau (Electronic Invoice Service Platform). Compared with the comprehensive service platform, the selectable voucher categories add withholding and remitting tax payment vouchers and agricultural product invoices, and it supports agricultural product deep-processing enterprises in selecting additional deduction for agricultural products. It also supports invoice quota allocation capability according to enterprise needs.

How can enterprises apply for Leqi access? What application materials are required?

According to the requirements of the Guidelines for Leqi Self-use Direct Connection Services, eligible enterprises submit application materials to the provincial tax authority through the competent tax authority. After passing qualification verification, the State Taxation Administration activates the security policy, and the enterprise can connect to Leqi. After connecting to Leqi, the enterprise shall transform its own business systems according to the unified interface standards. After successful sandbox testing, it can subscribe to invoicing and invoice-use capabilities. State Taxation AdministrationAll provincesThe tax bureau has published the "Guidelines for the Direct Connection Service for Leqi Self-Use" on its official website. It has also formed the "Guidelines for Direct Connection Access in Leqi Self-Use Mode" and "Document Templates" for reference by enterprises and relevant tax authorities.

Is there a qualification time limit for Leqi for self-use access?

The initial access period for the direct connection entity of Leqi for self-use is 2 calendar years. If continued use is required, an extension request shall be initiated 3 months before expiration; if the extension request is still not submitted upon expiration, the tax authority will terminate its access qualification.

How can enterprises transform their own business systems?

Enterprises can transform their own business systems according to standard interface specifications based on the capability documents published by the State Taxation Administration, or they can carry out the transformation through third-party service providers.

Will Leqi invoicing affect the issuance and use of existing tax-control invoices and fully digitalized e-invoices?

Invoicing-type business: Leqi and the electronic tax bureau (electronic invoice service platform) can be used simultaneously.

Invoice usage business: Leqi, the Comprehensive Service Platform, and the Electronic Tax Bureau (Electronic Invoice Service Platform) are mutually exclusive, and one of them must be selected.

What is Leqi's invoice issuance quota?

Leqi and the Electronic Tax Bureau (Electronic Invoice Service Platform) share the same invoice quota. Before invoicing, the Leqi platform invoice quota must first be downloaded locally, and then invoices can be issued offline. For example: Enterprise A has a total quota of 1 million yuan. When using Leqi, it can first download part of the quota, such as 500,000 yuan, locally, so the Leqi platform can issue 500,000 yuan and the Electronic Tax Bureau (Electronic Invoice Service Platform) can issue 500,000 yuan. The Leqi invoice quota can be downloaded and returned at any time without affecting invoicing business through either channel.

After an enterprise issues an invoice, how long does it take to upload it?

Currently, Leqi invoices will stop being uploaded on the 13th of the following month for unified aggregation and calculation for filing. However, to reduce the occurrence of situations where the seller has delivered but the buyer cannot verify the invoice, Leqi pilot enterprises should complete the upload of invoice data within 48 hours of successful invoice issuance.

The service targets of Leqi involve direct connection entities and user entities. What conditions must each meet?

(1) Direct connection entity

Definition

Platform owner and primary responsible entity; generally should be the head office, group headquarters, or the actual controlling entity with equity control relationships.

Responsibilities

Connect to the platform, maintain relationships with user entities, supervise the platform's tax-related activities, and bear responsibility for platform-related data security.

Access Conditions

1. Basic conditions that should be met

·Has been included in the pilot taxpayer scope for fully digitalized e-invoice (hereinafter referred to as "fully digitalized e-invoice") issuance;

·Tax credit rating of A or B;

·The combined operating revenue of this enterprise and enterprises simultaneously requesting to become its user units in the previous year exceeds RMB 50 million;

·The combined invoice issuance volume and invoice receipt volume of this enterprise and enterprises simultaneously requesting to become its user units in the 12 months prior to the month of initiating the access request is no less than 50,000 invoices, or the combined invoice issuance and receipt volume is less than 50,000 invoices but the invoiced amount is no less than RMB 500 million;

·No major tax violations determined by tax authorities in the last three years;

·Able to provide relevant tax-related data in accordance with the law as required by tax authorities, including but not limited to user entity identity information, remuneration account information, operating income status, etc., as well as other tax-related data that needs to be specially provided such as goods flow, capital flow, and cash flow;

·For taxpayers in livelihood-guarantee industries such as hospitals, thermal power, and public transportation, whose operating revenue and invoice issuance/receipt volume do not meet the above conditions, tax authorities may appropriately lower the access threshold standards based on actual circumstances.

2. Technical and security conditions that should be met

·Comply with cybersecurity and data security regulations, follow relevant tax authority management requirements, truthfully report major changes and user unit situations to tax authorities, and bear joint liability for serious consequences caused by user units' illegal and non-compliant acts;

·Have professional informatization construction, service, and operation and maintenance capabilities; the enterprise's own information system has software copyright, usage rights, or relevant authorization;

·Data must be retained in accordance with the requirements of the tax authorities and risk control rules embedded, while opening interfaces to the tax authorities for online inspection.

3. Other conditions determined by tax authorities

(2) User unit

Definition

Platform users shall be branch companies of head offices and branches, group enterprise headquarters and their subordinate member enterprises, and affiliated enterprises with equity control relationships with the direct connection entity.

Responsibilities

Accept tax-related supervision implemented by the direct connection entity in accordance with tax authority requirements, and upload relevant tax-related data on time as required by the tax authority.

Access Conditions

1. Basic conditions that should be met

·Has been included in the pilot taxpayer scope for fully digitalized e-invoice issuance;

·For direct connection entities or enterprises that are the same head office and branch, group enterprises, or have mutual equity control relationships with them;

·Tax credit rating is A, B, or M (B and M taxpayers need to regularly provide relevant data on goods flow, capital flow, and cash flow; except non-independent accounting branches and other entities that may not participate in tax credit evaluation);

·No major tax violations determined by tax authorities in the last three years;

·It can cooperate with directly connected entities to provide relevant tax-related data in accordance with tax authority requirements. It follows tax authority management requirements and truthfully reports major changes and usage to tax authorities.

2. Other conditions determined by tax authorities

Kailing TechnologyHighlights of the fully digitalized e-invoice Leqi integrated solution

Kailing TechnologyIt can provide enterprises with a complete integrated fully digitalized e-invoice and Leqi solution, including invoicing services, invoice usage services, and delivery services, realizing full lifecycle management of digital electronic invoices, and providing one-stop access and invoice-related services to enterprises qualified to access the Leqi digital open platform, meeting taxpayers' multi-scenario, large-scale, compliant, and automated invoice-related service needs, reducing enterprises' integration and maintenance costs, and supporting enterprise digital transformation. The solution highlights are as follows:

Leqi Platform connection capabilities

·Assist in applying for the Leqi pilot with fast approval;

·Lead sandbox testing with a high verification success rate;

·Provides fully digitalized e-invoice upgrade guidance, enabling smooth invoicing and invoice use of Leqi fully digitalized e-invoices;

·Complete invoice information collection and automatic archiving, improving overall efficiency;

·Promote multi-business system integration to achieve business-finance-tax integration of fully digitalized e-invoices。

Leqi Platform invoicing capabilities

·Covers all invoice types: invoicing capability including new invoice types such as railway e-tickets and air transport e-tickets;

·Adapts to all channels: the six-in-one invoicing service of the Golden Tax Phase IV fully digitalized e-invoice Leqi open platform, the fully digitalized e-invoice web platform, Golden Tax disk, tax-control disk, ukey, and core board;

·Process automation: direct connection via the Leqi platform enables automatic invoicing without the hassle of cumbersome face recognition authentication, realizing the application of seven core capabilities including invoicing, collection, verification, deduction check, tax refund check, agency check, and booking, avoiding automation gaps.

Leqi Platform invoice usage capabilities

·Achieve efficient invoice usage: OCR batch recognition, batch invoice verification, and automatic certification all in one place, simplifying data aggregation;

·Meet full-process invoice usage needs: covering basic invoice usage, invoice booking, invoice purpose confirmation, specific business services, and special refined oil business management needs, providing full-process support for invoice processing from compliant collection to matching and booking, and selection and certification；

·Invoice pool risk control: through the enterprise invoice pool, master full data, and set up abnormal invoice monitoring, risky invoice alerts, and tax bureau blacklist monitoring to control risks from the source；

·Achieve full-system connectivity: the input system can connect to electronic accounting archives, enhancing the collaboration, interaction, analysis, and management effectiveness of invoice data and realizing data value.

Beijing Kailing Technology Co., Ltd.——an enterprise business-finance-tax digitalization solution service provider.

Kailing Technology provides solutions for sales management systems, procurement management systems, output invoicing systems, input invoice collection systems, imaging management systems, financial posting systems, electronic accounting archives, fully digitalized e-invoice and Leqi interfaces and other businesses according to enterprise needs, professionally and efficiently helping enterprises transform and upgrade their business-finance-tax digital management.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.