Recently, many people have reported that fully digitalized e-invoice quotas have been reduced, with most enterprises having an invoicing quota of only tens of thousands.
What exactly is going on? Let's take a look~
01 Why are fully digitalized e-invoices subject to quota limits?
The quota rules for fully digitalized e-invoices newly stipulated by the State Taxation Administration are:
Taking a certain taxpayer as an example, assume it is a Class III taxpayer with an original quota of 400,000 yuan. However, over the past 12 months, the taxpayer's invoicing amount reached 320,000 yuan (i.e., 80% of the quota), and the highest monthly invoicing amount was only 50,000 yuan. Under the new rules, the taxpayer's quota will be adjusted to 50,000 yuan.
In addition, if an enterprise frequently owes taxes or social insurance, the tax authority will, depending on the circumstances, reduce the company's invoicing quota to 5,000 yuan per month, and it will then be very difficult for the enterprise to raise the invoicing quota again.
Faced with quota adjustments, how should enterprises respond?
I. If the enterprise is a pilot taxpayer filing VAT monthly
1. Before filing, the available invoice quota for the month is the remaining invoice quota from the previous month, and shall not exceed the total invoice quota for the current month;
2. After filing is completed and verification is passed, the current month's credit quota is restored.
II. If the enterprise is a pilot taxpayer filing VAT quarterly
1. For quarterly filing enterprises, outside the quarterly filing month, the credit limit is automatically restored at the beginning of each month
2. In quarterly filing months (January, April, July, October), the available invoice quota before filing is the remaining invoice quota from the previous month and does not exceed the total invoice quota for the current month; after filing is completed and verification is passed, the current month's credit quota is restored.
For example:
XXThe company is a pilot taxpayer filing monthly. In December 2023, the total invoice quota was 1 million yuan, and as of December 31, the actual used quota was 700,000 yuan. From January 1, 2024 to before filing, the remaining available invoice quota is 300,000 yuan. After filing is completed and verification is passed, the usable quota automatically restores to the January 2024 invoice quota.
02 What should enterprises do when their invoicing quota is insufficient?
Taxpayers with relatively good credit who meet the conditions will automatically trigger a temporary system increase once a month, valid for the current month. If the quota is still insufficient, you can also apply for manual adjustment through the "Tax Digital Account - Invoice Quota Adjustment Application" module of the Electronic Invoice Service Platform, apply to adjust the invoice quota, fill in the adjustment reason, and upload the relevant attachments in sequence to start the manual adjustment process.
The specific operations are as follows:
I. Enter the Electronic Tax Bureau and find invoice business in the tax digital account
II. After entering the tax digital account page, click the [Invoice Quota Adjustment Application] button in the business handling column to enter the credit quota adjustment application page.
Three ,The top of the page displays the query function, allowing you to check historical application processing status as needed. Click the blue [New Application] button to enter the new application page.
IV. ProceedAdded invoice quota adjustment application：The top of the page displays basic information such as the competent tax authority, applicant, and quota category.
Fill in required information such as the type of quota adjustment applied for, the adjusted quota applied for, and the reason for application.
Attachments (such as purchase and sales contracts, fixed asset schedules, and other materials) can also be uploaded to assist tax personnel in review.
V. After completing all information, click the [Apply] button, and the system will prompt "Submitted successfully, manual review by tax personnel is required, please wait patiently."
VI. After clicking the [Confirm] button, you will exit to the invoice quota adjustment application page. At this point, the invoice quota adjustment application is complete. You can view the current invoice quota adjustment application information and review status on the invoice quota adjustment application page.
03 Official reply from the tax bureau! On issues regarding the total invoice issuance amount and remaining available amount
1. During the invoicing process, if a pilot taxpayer is prompted that invoicing cannot continue, how should it be handled?
Answer: The electronic invoice service platform will block invoicing for pilot taxpayers that have "red" warning circumstances in invoice issuance, or that have content verification failures during invoice issuance, zero credit limits, and other circumstances,Pilot taxpayers need to perform the corresponding operations according to the prompts.If it is a red alert, you need to contact the competent tax authority for handling; if content verification fails, the invoice issuance content needs to be changed; if the credit limit is zero, you can apply for a limit adjustment, etc.
2. How is the invoice issuance amount limit determined for pilot taxpayers?
Answer: The invoice issuance amount quota includes three types: total issuance amount quota, initial issuance amount quota, and remaining available quota.
Total invoicing amount limit, also called the total credit limit, refers toWithin one calendar month, the upper limit of the total invoiced amount (excluding VAT) of pilot taxpayers, including the upper limit total amount of fully digitalized e-invoices, VAT paper special invoices (hereinafter referred to as paper special invoices), and VAT paper ordinary invoices (folded invoices, hereinafter referred to as paper ordinary invoices) that pilot taxpayers can issue through the electronic invoice service platform, as well as the upper limit total amount of paper special invoices, paper ordinary invoices, VAT ordinary invoices (roll-type, hereinafter referred to as "roll invoices"), VAT electronic special invoices, and VAT electronic ordinary invoices that can be issued through the VAT invoice management system.
Initial total invoice issuance amount limit,It refers to pilot taxpayersWhen using fully digitalized e-invoices for the first time, the electronic invoice service platform grants this taxpayer'sUpper limit of the invoice issuance amount for the current month。
Remaining available quota, refers to within one calendar month, the pilot taxpayerTotal invoicing amount limit minus used quota。Among these, the used credit limit includes the invoice amount issued by pilot taxpayers through the electronic invoice service platform, as well as the product of the number of paper special invoices, paper general invoices, roll invoices, VAT electronic special invoices and VAT electronic general invoices obtained through the VAT invoice management system and the maximum invoicing limit per invoice (where multiple different formats exist, they should be calculated separately and summed, the same below).
3. Do pilot taxpayers share the same total invoicing amount limit when issuing different types of invoices?
Answer:Yes.Fully digitalized e-invoices, paper special invoices, and paper general invoices issued by pilot taxpayers through the electronic invoice service platform, as well as paper special invoices, paper general invoices, roll invoices, VAT electronic special invoices, and VAT electronic general invoices issued through the VAT invoice management system, share the same total issuance amount limit.
4. Our company is a general taxpayer filing monthly. In July 2022, the total invoicing amount quota was 7.5 million yuan. As of July 31, 4 million yuan had actually been used, leaving an available balance of 3.5 million yuan. On August 1, the electronic invoice service platform automatically calculated the total invoicing amount quota for August as 7.5 million yuan. Is our company's available quota in August always 7.5 million?
Answer: No. If your company completes the VAT filing for the July period at 9:00 on August 11 and it passes verification, then before 9:00 on August 11, your company's available quota is RMB 3.5 million (remaining available quota for July of RMB 3.5 million < total invoicing amount quota at the beginning of August of RMB 7.5 million). From August 1 to 9:00 on August 11, if your company has actually used a quota of RMB 200,000, then after 9:00 on August 11 (i.e., upon completion of filing), the remaining available quota is RMB 7.3 million.
5. How do pilot taxpayers use the remaining available quota when issuing paper special VAT invoices and paper ordinary VAT invoices?
Answer: When pilot taxpayers issue paper special invoices and paper ordinary invoices through the electronic invoice service platform,The invoiced amount per invoice shall not exceed the maximum invoicing limit per invoice and shall not exceed the remaining available quota for the current month,And deducting the remaining available quota for the month based on the actual invoicing amount.
When pilot taxpayers obtain paper special invoices, paper general invoices, roll invoices, VAT electronic special invoices, and VAT electronic general invoices issued through the VAT invoice management system, the remaining available limit for the current month is deducted by the product of the number of copies obtained and the maximum invoicing limit per invoice, and no further deduction of the remaining available limit for the current month is made at the time of issuance.
04 What should finance professionals pay attention to after the new Accounting Law takes effect? How can they mitigate risks?
I. After the new Accounting Law took effect, accountants should pay attention to the following important aspects:
1. Responsibility awareness must be clarified.Deeply understand that the unit head is responsible for the authenticity and completeness of the unit's accounting work and accounting materials, but must also adhere to professional ethics to ensure that the accounting affairs handled are legal and compliant.
2. Strictly follow accounting standards.Prohibit forging or altering accounting vouchers and accounting books, prohibit preparing false financial accounting reports, and prohibit concealing or intentionally destroying accounting vouchers, accounting books, financial accounting reports, etc. that should be kept in accordance with the law.
3. Emphasize internal control and supervision.Actively participate in the unit's internal accounting supervision to ensure the authenticity and completeness of accounting materials and prevent financial risks.
4. Pay attention to the requirements for accounting informatization construction.Improve their own capabilities in information technology application to adapt to the new accounting work model.
5. It is necessary to strengthen legal awareness，Clearly understand various illegal acts and their corresponding severe penalties, and avoid falling into legal risks due to ignorance or negligence.
6. For possible violations such as financial fraud, one must have the courage and take action to resolutely resist them, safeguard one's own lawful rights and interests, and prevent retaliation.
II. After the new Accounting Law took effect, accountants can mitigate risks in the following ways:
1. Strengthen accounting oversight:Focus on solving prominent problems in accounting work, aiming to further strengthen financial and accounting supervision, curb financial fraud, and improve accounting information quality, so as to better safeguard the public interest.
2. Refine illegal acts and increase penalties:Detailed provisions are made for illegal acts such as forging or altering accounting vouchers and accounting books, preparing false financial accounting reports, and concealing or intentionally destroying accounting vouchers, accounting books, and financial accounting reports that should be preserved according to law; fines are substantially increased. For example, for units with illegal gains of more than 200,000 yuan, a fine of more than 1 time and less than 10 times the illegal gains may also be imposed. The cost of financial fraud will multiply as the amount of illegal gains increases.
3. Strengthen the responsibilities of accounting institutions and accounting personnel:Clarify that the head of a unit is responsible for the authenticity and completeness of the unit's accounting work and accounting materials, enhancing the head of the unit's attention to accounting work; at the same time, protect the lawful rights and interests of accounting personnel, and no unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law or resist acts violating this Law.
4. Promote accounting informatization construction:Adapts to the development of information technology. Although specific provisions are not listed in detail, it will promote the construction of accounting informatization and improve the efficiency and accuracy of accounting work.
5. Other aspects:For example, a provision prohibiting "tampering with the accounting system" was added in the General Provisions; the content referred to by financial reports was clarified; the original Chapter 3 "Special Provisions on Accounting of Companies and Enterprises" was deleted; content on internal control and supervision was added, requiring units to strengthen internal accounting supervision and ensure accounting materials are true and complete; legislation guarantees the normal conduct of accounting firm work and clarifies the supervisory duties of government finance departments; protection provisions for whistleblowers were added, stipulating that departments receiving reports and departments responsible for handling them shall keep whistleblowers confidential and shall not disclose whistleblower personal information or reporting materials in any way.
6. The specific provisions of the Accounting Law may be adjusted over time and with changes in the economic environment. It is recommended thatFollow the latest developments and specific regulations of relevant government departments to obtain the most accurate information。If you need more detailed content, you can consult the specific provisions of the new Accounting Law or related professional interpretations.
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