What functions does Leqi have & answers to hot questions

01 What functions does Leqi have?

1. Invoice types that Leqi can issue

Fully digitalized e-invoices are divided into 22 types: 1 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.

2. Leqi invoice usage functions

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.

3. Leqi Innovative Functions

There are currently two innovative features in planning. First, innovation in invoice usage capability, transforming invoice usage from using data by invoice to directly using data and upgrading from selecting invoices to selecting data for tax calculation. Second, direct connection filing, providing enterprises with direct connection filing capability, enabling the opening, unified access, and management of capabilities such as tax and fee information collection, filing, tax payment, and certificate issuance, and providing taxpayers with comprehensive tax-related services featuring open rules and unified standards.

02 How to apply for Leqi

(1) Access conditions for direct connection entities

1. Basic conditions that should be met

(1) Having been included in the scope of pilot taxpayers for fully digitalized e-invoice (hereinafter referred to as "fully digitalized e-invoice") issuance;

(2) Tax credit rating of A or B;

(3) The enterprise and enterprises that simultaneously request to become its user units have total operating revenue of more than RMB 50 million in the previous year;

(4) The enterprise and enterprises that simultaneously request to become its user units must have a total of no less than 50,000 invoices issued and received in the 12 months before the month of initiating the access request, or a total of less than 50,000 invoices issued and received but an invoicing amount of no less than RMB 500 million;

(5) No major tax violations determined by the tax authority within the past three years;

(6) Able to provide relevant tax-related data in accordance with the law and tax authority requirements, including but not limited to user unit 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;

(7) For taxpayers in industries related to people's livelihood such as hospitals, thermal power, and public transportation, if operating revenue and invoice issuance/receipt volume do not meet the above conditions, the tax authority may appropriately lower the access condition standards based on actual circumstances.

2. Technical and security conditions that should be met

(1) Comply with network security and data security regulations, follow the relevant management requirements of tax authorities, truthfully report major changes and information on the user entity to the tax authorities, and bear joint liability for serious consequences caused by the user entity's illegal and non-compliant acts;

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

(3) Data must be stored in accordance with the requirements of the tax authorities and risk control rules must be embedded. At the same time, interfaces must be opened to the tax authorities for online verification.

3. Other conditions determined by the tax authority shall be met

(2) Access conditions for user units

1. Basic conditions that should be met

(1) Having been included in the scope of pilot taxpayers for fully digitalized e-invoice issuance;

(2) Being a direct connection entity or an enterprise that is in the same head office-branch relationship, group enterprise, or mutual equity control relationship with it;

(3) Tax credit rating of 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 that may not participate in tax credit rating evaluation);

(4) No major tax violations determined by the tax authority within the past three years;

(5) Able to cooperate with the directly connected unit to provide relevant tax-related data in accordance with the law and tax authority requirements. Comply with tax authority management requirements and truthfully report major changes and usage situations to the tax authority.

2. Other conditions determined by the tax authority shall be met

03 Answers to Hot Questions

1. How to transition before completing the Leqi access transformation?

Progress on fully digitalized e-invoices varies across provinces. Before completing Leqi transformation, enterprises can generally choose to use the electronic invoice service platform or the VAT invoice comprehensive service platform to issue and use invoices.

2. What is Leqi's invoice issuance quota?

Leqi and the Electronic Tax Bureau（E-invoice Service Platform）Sharing one invoice quota; before Leqi invoicing, the invoice quota must first be downloaded locally.

3. 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.

4. 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.

5. What requirements does Leqi have for enterprise IP addresses?

To ensure stable system operation and data security, first, the IP used by an enterprise to access Leqi must be exclusively owned by the enterprise (with stamped proof of dedicated use of the fixed IP), must not use the same IP as an enterprise already connected, and cannot be hosted by a third party; second, in principle, an enterprise may use no more than 5 IPs to access Leqi.

Source: internet

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.