The State Administration of Taxation will launch a comprehensive digital electronic invoice pilot project in Shanghai, Guangdong (excluding Shenzhen), and Inner Mongolia from December 1, 2021.
On May 20, 2022, the Shanghai Taxation Bureau of the State Administration of Taxation issued the "Announcement on Further Carrying out the Pilot Program of Comprehensive Digital Electronic Invoices". Starting from May 23, 2022, the Shanghai Municipal Taxation Bureau will further carry out comprehensive digital invoice pilot work among some taxpayers in Shanghai. Electric invoice pilot. The digital upgrade and intelligent transformation of tax collection and administration are in full progress!
——What aspects of the 14th Five-Year Plan for tax reform are closely related to enterprises? ——
◆2021
Build a unified national electronic invoice service platform and orderly promote the electronic invoices in railway, civil aviation and other fields;
◆◆2022
Build a unified and standardized electronic tax bureau across the country, simplify the procedures for cross-provincial transfer of corporate tax- and fee-related matters, and basically realize the common recognition of qualifications in different places;
◆◆◆2023
Deeply promote the automatic analysis and management of taxpayer payer behavior, and basically realize the automatic extraction of data by the information system, automatic calculation of tax amounts, and automatic pre-filling of declarations;
◆◆◆◆2025
Basically realize the electronicization of all fields, all links and all elements of invoices, and basically realize nationwide universal processing; realize the deep integration, efficient linkage and comprehensive upgrade of tax law enforcement, services, supervision and big data intelligent application.
——Comparison between all-electric invoices and value-added tax invoices (specialized and general)——
——Keywords for the transformation of all-electric invoices——
◆ Deintermediation and middlemen
There is no need to prepare special equipment for tax control, no need to verify invoice types, and no need to collect invoices. It can achieve "invoice issuance immediately after opening" and reduce corporate tax collection costs.
◆ Unified nationwide
The all-electric invoice pilot is the preliminary practical work for the establishment of a national unified electronic invoice service platform. In the future, qualifications will be recognized in different places and applied nationwide.
◆ Dynamic credit limit
The face limit of all-electricity invoices has been cancelled, and the "total credit limit management" plan has been implemented to dynamically adjust the credit limit based on taxpayers' risk ratings, tax credit levels and other factors.
◆ Remove the layout and get one ticket
All-electric invoices can be delivered in the form of data messages, eliminating specific format requirements such as PDF and OFD, further strengthening the nature of invoices to record transaction information, and realizing "one-ticket" integration of economic transaction information.
——Practical answers from all-electric invoice companies——
Q1: How do enterprises in the pilot stage apply for issuance and receipt of all-electric invoices?
Answer: For the issuance and receipt of all-electric invoices, the local tax authorities designate enterprises as the pilot scope. Designated enterprises do not need to apply. Applications from enterprises that are not included in the designated pilot scope will not be accepted. If an enterprise has been included in the pilot scope, it will receive a notice from the competent tax authority. At the same time, it can check the activation of relevant functional authorities on the electronic taxation bureau of the provincial state tax bureau.
Q2: Does the electronic invoice service platform support integration with the enterprise's system to achieve automatic push of invoicing data and automatic synchronization of invoice data?
Answer: For the issuance and receipt of all-electric invoices, the local tax authorities designate enterprises as the pilot scope. Designated enterprises do not need to apply. Applications from enterprises that are not included in the designated pilot scope will not be accepted. If an enterprise has been included in the pilot scope, it will receive a notice from the competent tax authority. At the same time, it can check the activation of relevant functional authorities on the electronic taxation bureau of the provincial state tax bureau.
Q3: During the pilot phase, the number of invoices issued by enterprises is large. How to issue all-electricity invoices?
Answer: The electronic invoice service platform currently supports batch invoicing and sporadic invoicing.
Batch invoicing: After the invoicing staff maintains the invoicing data to the specified format template of the electronic invoice service platform, the template file can be uploaded to the electronic invoice service platform for batch issuance of all-electric invoices;
Sporadic invoicing: Invoicing personnel log in to the electronic invoice service platform or tax APP to issue all-electric invoices.
——In the era of all-electric invoices, the requirements for expense control systems——
◆ Support online verification and OCR identification of all-electric invoices
Diversified input methods support OCR intelligent recognition to obtain invoice information, and support the authenticity verification and certification of all-electric invoices. After successful verification, the invoice information will be returned in full to ensure the integrity and authenticity of the invoice information.
◆ Support full face verification and control of all-electric invoices
Supports the verification and control of all-electric invoices, including: header verification, serial number verification, overdue verification, owner verification, invoice & expense matching verification, duplicate verification, blacklist verification, sensitive word verification, Invoice status management and control, etc.
◆ Support automatic price and tax separation for all-electric invoices
By default, electronic invoices (special value-added tax invoices) in all-electricity invoices are deductible, and electronic invoices (ordinary invoices) are not deductible; at the same time, it supports settings to determine whether all-electricity invoices can be deducted based on the expenses reimbursed by all-electricity invoices, such as According to the business attribute setting of the expense, for example, the business attribute of the expense is welfare fee, and the all-electricity invoice is determined to be non-deductible to prevent false deductions.
◆ Comply with the electronic filing management requirements of Cai Kuai [2020] No. 6 and Order No. 79
As a new type of electronic accounting file data, all-electric invoices require complete closed-loop archiving management. The system should realize the collection of all invoice data information, including all-electric invoices, into the file system, automatically record and archive the original accounting data (including all-electric invoices) belonging to the same accounting voucher, and automatically verify the integrity of the files.
——iBox Intelligent Electronic Accounting File Management Platform——
iBox intelligent electronic accounting file management platform can meet all the above requirements.
iBox supports online verification and OCR recognition of all types of electronic invoices , and intelligently associates accounting vouchers with corresponding original vouchers such as invoices and documents.
iBox can also cooperate with RPA robots. RPA can complete automatic certification and deduction checking of invoices, and can organize and upload all information to iBox for review at any time.
The construction of the iBox electronic accounting file management platform is designed strictly in accordance with the "Electronic Document Archiving Management Specifications" and strictly abides by the "Order of the State Archives Bureau of the Ministry of Finance of the People's Republic of China" No. 79, the "Notice on Regulating the Recording and Archiving of Electronic Accounting Vouchers" (Accounting [Accounting] 2020〕No. 6)》etc. The file structure is implemented in accordance with laws and regulations, is legal and compliant , and is safe and reliable.