Announcement of State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau on Launching the Pilot Work of Digital Electronic Invoice in an All-round Way
Announcement No.3, 2023 of Beijing Municipal Taxation Bureau, State Taxation Administration of The People’s Republic of China
In order to implement the "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the General Offices of the General Office of the Central Committee of the CPC and the State Council, and increase the promotion and use of comprehensive digital electronic invoices (hereinafter referred to as digital tickets), with the consent of State Taxation Administration of The People’s Republic of China, it was decided to carry out the pilot work of digital tickets in Beijing. The relevant matters are hereby announced as follows:
One,Since November 1st, 2023, a pilot project of digital electronic tickets has been carried out among some taxpayers in Beijing. The taxpayers who use the electronic invoice service platform are the pilot taxpayers, and the specific scope is determined by Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China. Among them, the pilot taxpayers shall apply the corresponding provisions of this announcement according to the invoice issuance situation of the electronic invoice service platform and the use situation of the tax digital account of the electronic invoice service platform.
The scope of the drawee for Beijing pilot taxpayers to issue invoices through the electronic invoice service platform is the whole country, and as the drawee, they receive the digital tickets issued by taxpayers in other pilot provinces (autonomous regions and municipalities) in China, which shall be subject to the announcement of the tax authorities of each pilot province (autonomous region and municipality).
Taxpayers who do not use the internet to pay taxes or do not have network conditions in accordance with relevant regulations will not be included in the pilot scope for the time being. In addition, taxpayers in any of the following circumstances will not be included in the pilot for the time being:
(1) There are serious tax-related illegal acts of dishonesty;
(2) There are invoice risks stipulated by State Taxation Administration of The People’s Republic of China;
(3) Major tax-related risks are found through the analysis of tax big data.
The electronic invoice service platform logs in at the following address: http://etax.beijing.chinatax.gov.cn.
Second,The legal effect and basic use of digital electricity tickets are the same as those of existing paper invoices. Among them, the digital ticket with the words "special VAT invoice" has the same legal effect and basic use as the existing special VAT invoice; Digital electronic tickets with the words "ordinary invoice" have the same legal effect and basic use as existing ordinary invoices; The digital ticket with the words "air transport electronic ticket travel itinerary" has the same legal effect and basic use as the existing air transport electronic ticket travel itinerary; The digital ticket with the words "railway electronic ticket" has the same legal effect and basic use as the existing railway ticket.
Third,Beijing Digital Ticket (see Annex 1 for the style) is supervised by Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China. Digital electronic bills are not linked, and the basic contents include: invoice number, billing date, buyer’s information, seller’s information, project name, specifications and models, unit, quantity, unit price, amount, tax rate/collection rate, tax amount, total, total price and tax (in words and figures), remarks, drawer, etc.
Among them, if the pilot taxpayers are engaged in specific industries, have specific taxable behaviors and specific application scenarios (including: rare earth, construction services, passenger transportation services, cargo transportation services, real estate sales, real estate business leasing services, agricultural products acquisition, photovoltaic acquisition, vehicle and vessel tax collection, self-produced agricultural products sales, differential taxation, refined oil, civil aviation, railways, etc.), the electronic invoice service platform provides the above-mentioned digital ticket styles corresponding to specific businesses, and the pilot taxpayers
Fourth,The invoice number of the digital electricity bill is 20 digits, of which, the 1st-2nd digits represent the last two digits of the Gregorian calendar year, the 3rd-4th digits represent the administrative division code of Beijing, the 5th digit represents the information such as the issuing channel of the digital electricity bill, and the rest represents the information such as the sequence code.
Five,The electronic invoice service platform supports the issuance of special paper invoices for value-added tax (hereinafter referred to as special paper tickets) and ordinary paper invoices for value-added tax (folding tickets, hereinafter referred to as general paper tickets).
Paper special tickets and paper general tickets issued through the electronic invoice service platform have the same legal effect and basic use as the existing paper special tickets and paper general tickets. Among them, the invoice password area no longer displays the invoice ciphertext, but displays the 20-digit invoice number given by the electronic invoice service platform and the website of the national VAT invoice inspection platform.
Six,After the pilot taxpayers are authenticated by real person authentication, they can issue invoices through the electronic invoice service platform without using special tax control equipment, and do not need to check the old invoices. Among them, the number of electric tickets does not need to be approved and invoiced.
Seven,The tax authorities shall manage the total amount of invoices issued by the pilot taxpayers who use the electronic invoice service platform. The total amount of invoices refers to the upper limit of the total amount of invoices issued by pilot taxpayers (excluding value-added tax) within a natural month.
(1) The digital tickets, special paper tickets and general paper tickets issued by the pilot taxpayers through the electronic invoice service platform, and the special paper tickets, general paper tickets, general VAT invoices (rolled tickets), special electronic VAT invoices and general electronic VAT invoices issued through the VAT invoice management system share the same total invoice amount.
(2) The tax authorities shall determine the initial invoice amount according to the tax risk degree, tax credit rating, actual business situation and other factors of the pilot taxpayers, and make regular, temporary or manual adjustments.
Regular adjustment means that the electronic invoice service platform automatically adjusts the total invoice amount of the pilot taxpayer in the current month every month.
Temporary adjustment means that when the amount of invoices issued by pilot taxpayers with low tax risk reaches a certain proportion of the total amount of invoices in the current month for the first time, the electronic invoice service platform will automatically temporarily increase the total amount of invoices in the current month.
Manual adjustment means that the pilot taxpayer applies for adjusting the total invoice amount due to changes in the actual business conditions, and the competent tax authorities have not found any abnormality in the audit according to laws and regulations, so as to adjust the total invoice amount for the taxpayer.
(3) During the VAT declaration period, before completing the VAT declaration, the pilot taxpayers can issue invoices in the electronic invoice service platform within the range of the remaining invoice amount of last month and not exceeding the total invoice amount of the current month. After the pilot taxpayers have completed the VAT declaration according to the regulations and passed the comparison, they can issue invoices according to the remaining available invoice amount in the electronic invoice service platform.
Eight,The electronic invoice service platform tax digital account automatically collects invoice data for the pilot taxpayers to inquire, check, download, print and confirm the use of invoices, and provides functions such as tax policy inquiry, invoice total amount adjustment application, and invoice risk warning.
The digital tickets obtained by natural persons from the electronic invoice service platform and APPlied for issuing on their behalf are automatically collected by the personal income tax APP with the "taxpayer identification number of natural persons" as the logo. Natural persons can view, export, download and reject invoices in the personal income tax app, and use the functions of scanning code to make out invoices, maintaining the header information of invoices, and pushing them to the employed units.
Nine,Pilot taxpayers can automatically deliver digital tickets through the electronic invoice service platform, or they can deliver digital tickets by email, QR code, etc.
If the drawee is a pilot taxpayer, the digital ticket will be automatically delivered to the tax digital account of the electronic invoice service platform; If the payee is a natural person, the digital ticket will be automatically delivered to the personal income tax APP.
Ten,Pilot taxpayers can use the functions of invoice use confirmation, risk warning, information download, etc. through the tax digital account of the electronic invoice service platform, and no longer use the above functions through the VAT invoice comprehensive service platform.
Pilot taxpayers who have obtained digital tickets, paper special tickets and paper general tickets with the words "special VAT invoice", "ordinary invoice", "air transport e-ticket travel itinerary" and "railway e-ticket" and other qualified VAT tax deduction certificates, if they need to be used to declare the deduction of VAT input tax or apply for export tax refund or tax refund on behalf of others, shall confirm their use through the tax digital account of the electronic invoice service platform. Non-pilot taxpayers continue to use the relevant VAT deduction voucher function through the VAT invoice comprehensive service platform. Taxpayers may apply to the competent tax authorities for correction if they confirm that the use is wrong.
Eleven,Pilot taxpayers can mark the invoice entry mark through the tax digital account of the electronic invoice service platform. Taxpayers who submit reimbursement for digital tickets for filing shall be subject to the relevant provisions of the finance and archives departments.
Twelve,If the pilot taxpayers have errors in invoicing, sales returns, service suspension, sales discounts, etc., and need to issue red-letter electronic tickets or red-letter paper invoices through the electronic invoice service platform, the following provisions shall apply:
(1) If the drawee fails to confirm the use and account entry, the electronic invoice service platform will automatically issue a red-ink electronic ticket in full according to the Confirmation Sheet after the drawer fills out and submits the Red-ink Invoice Information Confirmation Sheet (hereinafter referred to as the Confirmation Sheet, see Annex 2), or the drawer will issue a red-ink paper invoice in full without being confirmed by the drawer.
(2) If the drawee has confirmed the use or entered the account, the drawer or the drawee can fill out and submit the Confirmation Sheet. After confirmation by the other party, the electronic invoice service platform will automatically issue a red-letter electronic ticket according to the Confirmation Sheet, or the drawer will issue a red-letter paper invoice.
If the drawee has used the invoice for VAT declaration and deduction, it shall temporarily transfer it from the current input tax amount according to the VAT amount listed in the Confirmation Sheet, and after obtaining the red-ink invoice issued by the drawer, it shall be used as the accounting voucher together with the Confirmation Sheet.
Thirteen,In case of any of the circumstances stipulated in Article 1 of Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Issuance of Red-ink VAT Invoices (No.47, 2016) and Article 7 of Announcement of State Taxation Administration of The People’s Republic of China on Issues Concerning the Implementation of Electronic Special VAT Invoices among Newly Established Taxpayers (No.22, 2020), when the buyer is a pilot taxpayer, the buyer can fill out and submit the Information Form for Issuing Red-ink VAT Invoices through the electronic invoice service platform; When the seller is a pilot taxpayer and the buyer is a non-pilot taxpayer, the buyer can fill out and submit the Confirmation Sheet through the VAT invoice comprehensive service platform, or confirm the received Confirmation Sheet.
Fourteen,Units and individuals can check the digital ticket information free of charge through the tax digital account of the electronic invoice service platform or the national VAT invoice inspection platform (https://inv-veri.chinatax.gov.cn).
15,The electronic invoice service platform temporarily does not support the issuance of digital electric tickets for specific businesses such as motor vehicles (including used cars) and tolls, and the online time for issuing the above invoice functions will be announced separately.
Before the related invoice function goes online, taxpayers can issue VAT electronic ordinary invoices, VAT ordinary invoices (rolled tickets) and unified invoices for second-hand car sales through the VAT invoice management system, as well as special VAT invoices and unified invoices for motor vehicle sales (including paper invoices and electronic invoices) through the motor vehicle invoice issuing module in the VAT invoice management system.
16,Taxpayers should use digital tickets in accordance with laws and regulations, in good faith and truthfully, and accept inspection by tax authorities according to law. The tax authorities shall strengthen tax supervision and risk prevention according to law, and severely crack down on tax-related illegal and criminal acts such as making false statements, making false payments, evading taxes and defrauding taxes.
Seventeen,This announcement shall come into force on November 1, 2023, and the Announcement of Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China on Launching the Pilot Work of Fully Digitized Electronic Invoice Acceptance (No.3 in 2022) and the Announcement of Beijing Taxation Bureau of State Taxation Administration of The People’s Republic of China on Further Launching the Pilot Work of Fully Digitized Electronic Invoice Acceptance (No.5 in 2022) shall be abolished at the same time. Matters not handled before shall be implemented in accordance with the provisions of this announcement.
It is hereby announced.
State Taxation Administration of The People’s Republic of China Beijing Municipal Taxation Bureau
October 27, 2023