The "Detailed Rules for the Implementation of the Measures for the Administration of Invoices", which will be implemented on March 1, 2024, has sorted out the following 11 points for you, especially the following 4 major points to pay special attention to: Article 3, Article 25, Article 29, and Article 40. If you need to compare the old and new of the "Detailed Rules for the Implementation of the Invoice Management Measures" and interpret the "Detailed Rules for the Implementation of the Invoice Management Office of the People's Republic of China", you can reply to the "Invoice Management" private issue in the message area.
Article 3Electronic invoices have the same legal effect as paper invoices, and no unit or individual may refuse to accept them.
Explanation: Since the launch of the fourth phase of the Golden Tax and the nationwide promotion of digital invoices, this clause has also clarified the legal effect of electronic invoices.
2.Article 5 The invoice data shall not be stored in excess of the specified amount, and the invoice data shall not be used, illegally or illegally provided to others in violation of the regulations.
Article 25InvoicesImmutableThe amount of change, including the unit price and quantity involved in the calculation of Jinyan shall not be changed.
Explanation: In the actual business dealings in the past, there will always be the phenomenon of more than the amount, for example, you go to eat and consume 200, but in order to be able to reimburse more, you are required to open 400 more, but now it is not feasible, the unit price and quantity of the invoice amount are not allowed to be changed, and they must be consistent with the physical object.
4.Article 9 The taxation authorities shall determine or adjust the type, quantity, quota and method of receipt of invoices according to the degree of tax risk, tax credit level and actual business situation of units and individuals.
5.Article 26 After the issuance of paper invoices, if there is a need to invalidate the invoice due to the return of sales, invoicing errors, suspension of taxable services, etc., all copies of the original invoice shall be withdrawn and the invoices shall be invalidated after indicating the words "invalid". After the issuance of paper invoices, if there is a need to issue a red invoice in the event of sales return, invoicing error, suspension of taxable services, sales discount, etc., the red invoice shall be issued after all copies of the original invoice shall be withdrawn and the word "red chong" shall be indicated. If it is not possible to recover all the copies of the original invoice, a red-letter invoice shall be issued after obtaining a valid certificate from the other party.
Article 29Inconsistency with actual business conditions refers to one of the following behaviors:
(1) Issuing or obtaining invoices without purchasing or selling goods, providing or receiving services, or engaging in other business activities;
(2) There are purchases and sales of goods, provision or acceptance of services, or other business activities, but the purchaser, seller, name of the commodity, business item, amount, etc., stated in the invoice issued or obtained are inconsistent with the actual situation.
Explanation: In the previous invoice management measures, we defined false issuance as: issuing invoices for others and ourselves that are inconsistent with the actual business situation; Allowing others to issue invoices for themselves that are inconsistent with the actual business situation; Introduce others to issue invoices that are inconsistent with the actual situation.
However, in this revision, the specific definition of "inconsistent with actual business" has been clarified. (1) The invoices issued or obtained without such business are falsely issued; (2) There is real business, but the invoice content is incorrect. For example, if you buy a mobile phone but the name you issue is a computer, this is a discrepancy, and the amount does not correspond to it.
7.Article 31 Units and individuals providing services such as the collection and issuance of invoices to their clients shall be subject to the supervision of the tax authorities, and the maximum amount of invoice data stored shall comply with the provisions of the tax authorities.
8.Article 32 Where an electronic invoice information system is developed to provide others with tax-related services such as invoice data inquiry, storage, and use, it shall comply with the data standards and management provisions of the tax authorities, and sign an agreement with the client, and shall not use invoice data beyond the scope of authorization.
9.Article 34 Identity verification means that when units and individuals receive, issue and issue taxes, their handlers shall handle taxes in real names. In the process of invoice inspection, the tax authorities can extract, recall, consult and copy the invoice data.
10.Article 39 Where the taxation authorities impose penalties on violations of the laws and regulations on the administration of invoices in accordance with the law, the taxation authorities at or above the county level shall make a decision; If the penalty is less than 2,000 yuan, it can be determined by the tax office.
Article 40StipulatedOther vouchers used in place of invoices include:
(1) Invoices should be issued but invoices are not issued, with other evidenceThe certificate is used in lieu of invoices;
(2) If the invoice should be obtained but the invoice is not obtained, other vouchers other than the invoice or self-made vouchers shall be used for tax deduction and exporttax refunds, pre-tax deductions and financial reimbursements;
(3) Obtain invoices that do not meet the requirements for tax deduction, export tax rebates, pre-tax deductions and financial reimbursements. It constitutes evasion of tax payment, fraudulent export tax rebates, and false invoicingIn accordance with the Law of the People's Republic of China on the Administration of Tax CollectionThe relevant provisions of the Measures shall be implemented.
Explanation: The first example is that the sale of a product is not invoiced to the buyer but replaced by a receipt. The second is that the invoice should be obtained in the purchase and sale process but the invoice is not obtained, and it is recorded and deducted in other ways, just like our common white bar entry (this does not include the special circumstances that can be recorded with white bar). Third, if a non-compliant invoice is obtained for deduction, the loss of national tax revenue can constitute false invoicing.