| Notice on issues related to the development of the value-added tax invoice system |
| Data:2015-08-01 14:38:26 | Visits： |
| State Taxation Bureau of Beijing, Shanghai, Zhejiang, Shenzhen: In order to further meet the needs of economic and social development and tax modernization, the State Administration of Taxation has developed an upgraded version of the electronic invoice system for the value-added tax invoice system. At the same time, it has researched and formulated a plan to link up with the electronic invoice system that has been implemented in various regions, and it has been decided from August 1, 2015. The trial operation of the upgraded electronic invoice of the value-added tax invoice system started in Beijing, Shanghai, Zhejiang and Shenzhen. The relevant issues are hereby notified as follows: 1. Trial operation related content (1) The electronic invoice of the upgraded version of the value-added tax invoice system referred to in this notice refers to the ordinary electronic value-added tax invoice issued through the upgraded version of the value-added tax invoice system. (2) Value-added taxpayers who have used electronic invoices in pilot areas (hereinafter referred to as pilot taxpayers) should complete the connection and transformation of relevant systems before August 1, 2015, and use the upgraded version of the VAT invoice system to issue Electronic invoices, other systems for issuing electronic invoices will be stopped at the same time. (3) The invoice code of the electronic VAT ordinary invoice is 12 digits, and the invoice number is 8 digits. The provincial National Taxation Bureau of the pilot area can determine the invoice code and invoice number coding rules of the electronic value-added tax ordinary invoice in the region, and report to the State Administration of Taxation for the record. 2. Requirements for trial operation (1) The trial operation is of great significance, and the state tax authorities in the pilot areas should attach great importance to it, organize carefully, and actively and steadily formulate a trial operation plan that meets the actual conditions of the region. (2) The state taxation authorities in the pilot areas should do a good job in publicity and guidance for the pilot taxpayers, and urge the pilot taxpayers to complete the connection and transformation of relevant systems on time. (3) State taxation agencies in pilot areas should strengthen cooperation and cooperation between departments to form a joint effort. The value-added tax management department is responsible for the organization and implementation of the trial operation, and the technical management department is responsible for the docking of the upgraded version with the electronic invoice system (see Annex 2 for the technical plan) and technical support guarantees. (4) The national tax authorities in the pilot regions should complete the tax system upgrade before July 20, closely monitor the trial operation of the system, and deal with problems promptly and report them to the State Administration of Taxation (Goods and Labor Taxation Department, Electronic Taxation Management Center). (5) The national tax authorities of the pilot regions shall submit the summary of the trial operation work to the State Administration of Taxation (Goods and Labor Taxation Department, Electronic Taxation Management Center) before August 20. (6) After the trial operation is completed, the State Administration of Taxation will start the implementation of the upgraded version of the electronic invoice of the value-added tax invoice system as soon as possible. Source: State Administration of Taxation |
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