New rules for fully digitalized e-invoices in the construction industry: no invoicing without reporting for verification!

Recently, the State Taxation Administration made major adjustments to the functions of the new electronic tax bureau. Taxpayers providing construction services across regions need to complete the reporting and verification procedures before issuing invoices. According to the regulations of the Administration,For construction across provincial-level administrative regions, inspection reporting is mandatory; for most cases across prefecture-level cities within a province (municipal districts, prefectures, leagues, regions under direct central government), inspection reporting is mandatory。During the reporting and inspection process, taxpayers need to fill out the Cross-Regional Tax-Related Matter Report Form and submit operating project information according to local tax authority requirements.

When issuing fully digitalized e-invoices for specific construction service businesses, if the cross-region flag is selected as "Yes," the cross-region tax-related matter verification management number must also be brought out and filled in.

The interface for the management number information of cross-regional tax-related matter reporting and verification is as follows:

What is cross-regional tax-related matter reporting for verification?

After a taxpayer arrives at the place of business, when handling tax-related matters at the place of business for the first time, it shall report for inspection to the national tax authority at the place of business. The national tax authority at the place of business shall accept the taxpayer's inspection report information and feed back the inspection status, inspection time, and inspection authority to the national tax authority at the location of the institution.

The local tax authority at the location of the institution may, through the core system, access and query relevant information fed back by the national tax authority at the place of business and received by the national tax authority at the location of the institution.

If a taxpayer's contract is extended, it may initiate the extension either with the national tax authority at the place of business or with the national tax authority at the location of the institution. When the accepting national tax authority handles the extension, the system shall retain the original validity period record and feed back the extended validity period to the other national tax authority. The local tax authority at the location of the institution and the local tax authority at the place of business may access and query the corresponding national tax authority extension information through the core system.

How do construction enterprises handle cross-province tax reporting for verification

The taxpayer directly throughOnline processingCarry out the addition, query, extension, modification, and voiding of cross-regional tax-related matter reports.

The specific operations are as follows:

Step 1: Log in to the new electronic tax bureau

Log in to the new Electronic Tax Bureau and click [I Want to Handle Taxes] — [Comprehensive Information Report] — [Tax Source Information Report] — [Cross-Regional Tax-Related Matter Report] on the homepage, or enter keywords in the homepage search bar to search for this function module.

Step 2: Fill in the report

Enter [Cross-Regional Tax-Related Matter Report] — [Add Report] — fill in cross-regional business-related information — [Submit].

On the new report page, fill in information such as basic cross-regional operation information and cross-regional operation contracts. After completion, a PDF-format form can be downloaded. Among them, "
Contact person for cross-regional tax-related matters
" is used for handling tax-related business at the business location. Please be sure to accurately fill in the name and mobile phone number; otherwise, the person will be unable to log in to the electronic tax bureau to handle business.

Step 3: Inspection and registration

If the tax registration place and the cross-regional production and operation place are both pilot areas of the New Electronic Tax Bureau, after completing the cross-regional tax-related matter report, the system willAutomatically complete inspection and verification, no need to manually report and register with the tax authority at the production and operation location; if the cross-regional production and operation location is not a new electronic tax bureau pilot area, the taxpayer needs to log in to the electronic tax bureau to manually complete the report and registration.

Step 4: Feedback on cross-regional tax-related matter information

Provide feedback on tax-related matters to the tax bureau of the place of business regarding information such as operating hours, tax payment status, and invoicing status at the place of business.

Note:After the feedback is completed, tax-related matters such as prepayment filing at the place of business cannot be handled. Please ensure that taxes and other tax-related matters at the place of business have been settled before feedback.

Step 5: Processing of feedback information on cross-regional tax-related matters

According to regulations, the tax filing information of the tax authority at the place of business will be fed back via the network to the designated person and post at the location of the institution, with no need to return separately to the institution's location for verification and cancellation.

However, after some cross-province construction service providers complete verification and cancellation at the construction service location, the local tax authority does not push the relevant information to the tax authority at the location of the institution.If write-off is delayed, points will be deducted in this year's credit rating。

Taxpayers may write off at any time before the expiration of the validity period,No later than within 10 days after the expiration of the valid date, if the taxpayer's business activities have not ended, they may choose to apply for a write-off extension with the tax authority at the place of business or where the institution is located.

Where a taxpayer, duringCross-county (city) within a province (autonomous region, municipality directly under the Central Government, and separately planned city)For those temporarily engaged in production and business activities, whether to implement cross-regional tax-related matter reporting and verification management shall be determined by the tax authorities of each province (autonomous region, municipality directly under the Central Government, and city under separate state planning).

This upgrade is a management method for implementing the current fiscal distribution system and resolving the division of tax revenue and collection and administration responsibilities between the place of institution and the place of operation for cross-regional business taxpayers. It plays an important role in maintaining the principle of tax revenue being remitted to the locality, preventing omissions and repeated collection.

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