At present, 36 provinces, autonomous regions and municipalities across the country have launched a pilot project of counting electric bills, and there are feedback from financial partners, and they have recently received a notice from the tax bureauWrite off the tax control equipment before the end of the year
In order to meet the needs of financial partners to learn the knowledge Xi of counting electric bills, Xiao Wei sorted out the common knowledge of issuance, red flushing, and accounting in the use of counting electric bills, so as to help them quickly master the practical skills of counting electric tickets.
1.How to issue a digital ticket
To issue digital invoices on the e-invoice service platform, you need to log in to the website of the tax bureau in the region where the enterprise belongs. Once you've successfully logged in, click on it[I want to do tax] [invoicing business] [blue invoice issuance] [immediate invoicing] [invoice issuance].and other functions, you can issue blue invoices.
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2.How to count the electric bills?
If the voucher received by the unit is indeed an electronic accounting voucher, it shall take the initiative to obtain the accounting voucher in electronic format from the issuing unit, regardless of whether it receives the paper printout of the electronic accounting voucher. At the same time, when accounting is carried out,If the paper printout of the electronic accounting voucher is used as the basis for the filing of the reimbursement record, the original electronic accounting voucher of the paper printout must be kept at the same time, that is, the OFD source file must be saved
Electronic images such as photographs, screenshots, and scans are electronic copy documents, not the original electronic accounting documents, and cannot be reimbursed and filed only as electronic copy documents
PS: In order to avoid duplicate reimbursement to a certain extent, the invoice has been added to the face of the ticketCounts
If the number of times is greater than 1, it needs to be concerned.
3.How to file a number of electric tickets?
In the notice on the accounting data standards for electronic vouchers issued by the Accounting Department of the Ministry of Finance, it is clarified that the storage method of the reimbursement filing of electronic bills is clarified
If the recipient obtains the reimbursement of the number of bills and records it, first, the recipient may follow the provisions of Articles 3 and 5 of the NoticeOnly the XML file with the digital signature of the digital invoice is used for reimbursement entry and archiving, and it can no longer be stored in paper form. Second, if the recipient needs to use the paper printout of the PDF and OFD format files of the digital invoices as the basis for the filing of the reimbursement accounting, it shall be in accordance with the provisions of Article 4 of the NoticeAt the same time, an electronic file in XML format containing digital signatures of several electronic tickets is saved
To summarize it for you as follows:
1. After receiving the number of invoices, the receiver does not need to print them, and can directly file the reimbursement in an XML file.
2. If the receiver really needs to print the number of invoices, in addition to saving the paper version of the invoice, it is also necessary to save the electronic file in XML format.
4.How to declare the number of electric tickets?
After the digital invoice is launched, there are new changes in the VAT deduction declaration, mainly including the changes in the filling of Schedule 1 and Schedule 2 of the VAT tax return, and the output and input parts.
1. VAT Schedule 1
1.If you have issued a number of invoices (special VAT invoices), then you need to fill in the relevant columns of the special VAT invoices issued in Schedule 1 when declaring
2.If you have issued a number of invoices (ordinary invoices), then you should fill in the relevant columns for issuing other invoices when you declare.
For example, the invoices issued by the company in February 2023 are summarized as above, including the VAT invoice of the tax control system and the number of electronic invoices of the electronic invoice service platform.
In fact, the declaration is very simple, that is, the special ticket of the electric ticket is filled in the special ticket column, and the ordinary invoice is filled in the other invoice column.
For example, the 6% tax rate part does not issue an all-electric special ticket, and all the declarations only have the data of the tax control special ticket. If the ordinary invoice is issued with several electric invoices, the all-electric ordinary invoice will be combined with the ordinary invoice issued by the tax control and filled in the other invoicing columns.
The same is true for 13% and 5% simple tax calculations.
Therefore, after issuing a number of electric tickets, the attribution of the declaration form is actually like this:
The amount and amount of tax issued by small-scale taxpayers through the electronic invoice service platform with the words "special VAT invoice" or "ordinary invoice" shall be filled in the relevant columns of "sales excluding tax of special VAT invoices" or "sales excluding tax of other VAT invoices" in the "VAT and Additional Tax Declaration Form (Applicable to Small-scale Taxpayers)". Among them, if the VAT exemption policy is applicable, fill in the relevant columns of "tax-exempt sales" according to the regulations.
2. VAT Schedule 2
Column 1 of Schedule 2 of the VAT return is the summary number, which is equal to 2+3 columns. Although the name of the column is a special VAT invoice that matches the certification, in fact, this one needs to be filled in including special VAT invoices (including VAT electronic special invoices), motor vehicle invoices, toll electronic invoices, and now the new number of electronic invoices (VAT special invoices) and VAT paper special invoices.
For example, the company checked 6 all-electric special tickets in February 2023, as shown in the figure
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Then, this part of the invoice is filled in to the attached table line, which is the same as the place where the tax control special ticket is filled.
So far, in the first column of Schedule 2, there are actually four kinds of deduction vouchers that can be filled in.