The pilot of digital bills continues to deepen, and the circulation and application of digital bills are the core issues that enterprises are concerned about. As the number of taxpayers of group enterprises is large and scattered, and the business is more complex, the Leqi platform can help enterprises build diversified and personalized invoice issuance scenarios in the process of business transactions, realize the automation and digital management of invoices, reduce tax compliance risks and system costs, and promote the integration of industry, finance and taxation.
Baixiaowang has helped you summarize the hot issues of "happy enterprises" that enterprises are concerned about, and I hope it can help you.
What types of invoices can be issued?
The 21 special tickets mainly include civil aviation, railways, tolls, medical outpatient services, medical hospitalization, agricultural product purchase, photovoltaic purchase, self-produced agricultural product sales, cigarettes, passenger transportation, cargo transportation, real estate operating lease, real estate sales, construction services, rare earths, refined oil, vehicle and vessel tax collection, tractors and combine harvesters, electronic cigarettes, motor vehicles, and second-hand cars.
Among them, the function of issuing toll invoices is being discussed with the relevant departments of the Ministry of Transport; The invoice issuance function for motor vehicles and second-hand cars has been piloted in the electronic tax bureau (electronic invoice service platform), and will be developed and launched after the verification is mature. Other invoice issuance functions have been launched in the official environment of the Leqi platform.
What are the functions of the music enterprise ticket?
There are 8 functions of Leqi tickets, including the ability to collect, inspect, account, check the ability to check the VAT deduction, the ability to check the VAT refund, the ability to check the tax refund, the ability to check the additional deduction of agricultural products, and the ability to check the consumption tax of refined oil, all of which have been put into operation in the official environment.
Compared with the comprehensive service platform, it can be used to add withholding and payment vouchers and agricultural product invoices to the voucher category, and support agricultural product deep processing enterprises to check the additional deduction of agricultural products.
How do enterprises apply for Leqi access? What are the application materials?
In accordance with the requirements of the "Standardized Guidelines for Direct Connection Services for Self-use by Enterprises", eligible enterprises shall submit their application materials to the provincial tax authorities through the competent tax authorities. After passing the qualification check, the State Administration of Taxation will open the security policy, and you can access Leqi. After accessing Leqi, the enterprise should transform its own business system in accordance with the unified interface standard, and after completing the sandbox test, it can subscribe to the invoicing and ticketing capabilities. The Anhui Provincial Taxation Bureau of the State Administration of Taxation has issued the "Standardized Guidelines on Direct Connection Services for Self-use of Musical Enterprises" on its official website. At the same time, it has also formed the "Guidelines for the Direct Connection of the Self-use Model of Happy Enterprises" and the "Data Template" for the reference of enterprises and relevant tax authorities.
Is there a time limit for the eligibility of the company's self-use access?
If the initial access time is 2 natural years, and if it needs to be renewed, it should initiate an extension request 3 months before the expiration, and if the extension request is not submitted by the expiration date, the tax authorities will terminate its access qualification.
How can enterprises transform their own business systems? Enterprises can transform their own business systems in accordance with standard interface specifications according to the capability documents published by the State Administration of Taxation, or through third-party service providers.
Will the invoicing of the music enterprise affect the issuance and use of the original tax control ticket and digital electronic bill
Invoicing business: Leqi and the electronic tax bureau (electronic invoice service platform) can be used at the same time. Ticketing business: Le Qi, the integrated service platform and the electronic tax bureau (electronic invoice service platform) are mutually exclusive, and one of them must be chosen. What is the invoicing amount of Leqi?
Leqi and the electronic tax bureau (electronic invoice service platform) share the same invoice limit, and before invoicing, you need to send the invoice amount of the Leqi platform to the local area, and then issue invoices offline. For example: the total quota of enterprise A is 1 million yuan, when using Leqi, first of all, part of the amount can be 500,000 yuan to the local area, then the Leqi platform can issue 500,000 yuan, and the electronic tax bureau (electronic invoice service platform) can issue 500,000 yuan. The invoice amount of Leqi can be returned at any time, which will not affect the invoicing business of the two channels. How long does it take for an invoice to be uploaded after the company issues an invoice?
At present, the invoice of Leqi will stop being uploaded on the 13th of the next month, and the unified collection and calculation will be carried out for declaration. However, in order to reduce the occurrence that the seller has delivered the invoice and the buyer cannot check the invoice, the pilot enterprise should complete the upload of invoice data within 48 hours after the invoice is successfully issued.
What are the conditions for the two to be directly connected to the unit and the user unit?
(1) Directly connected units
Definitions: Platform owner and main responsible unit; Generally, it should be the head office, the headquarters of the group enterprise, and the actual control unit with equity control relationship.
ResponsibilitiesDocking with the platform, maintaining the relationship with the user, supervising the tax-related behavior of the platform, and assuming the responsibility for the data security related to the platform.
Access conditions:1.The basic conditions that should be met: (1) It has been included in the scope of taxpayers who have been fully digitalized in the pilot invoicing of electronic invoices (hereinafter referred to as "digital invoices"); (2) The tax credit level is A and B; (3) The total operating income of the enterprise and the enterprise that requests to become its user unit in the previous year is more than 50 million yuan; (4) The enterprise and the enterprise that requests to become its user at the same time shall initiate the access request, and the total number of invoices issued and received in the 12 months prior to the month shall not be less than 50,000 or the cumulative number of invoices issued and received shall be less than 50,000 but the invoice amount shall not be less than 500 million yuan; (5) There is no major tax violation determined by the tax authorities in the past three years; (6) Be able to provide relevant tax-related data in accordance with the requirements of the tax authorities, including but not limited to the identity information of the user, the information of the remuneration account, the operating income, etc., as well as other tax-related data such as the flow of goods, capital flow, and cash flow that need to be provided in particular; (7) If taxpayers in livelihood security industries such as hospitals, thermal power, and public transportation do not meet the above conditions in terms of operating income and invoices, the tax authorities may appropriately reduce the access conditions according to the actual situation.
2.Technical and security conditions that should be in place: (1) Comply with the relevant regulations on network security and data security, follow the relevant management requirements of the tax authorities, truthfully report major changes to the tax authorities and the situation of the user unit, and bear joint and several liability for serious consequences caused by the illegal acts of the user unit; (2) Have professional information construction, service, operation and maintenance capabilities, and the enterprise's own information system has software copyright, right to use, or relevant authorization; (3) Data must be kept in accordance with the requirements of the tax authorities and embedded risk control rules, and the interface must be opened to the tax authorities for inspection.
3.Other conditions determined by the tax authorities(2) The user unit
DefinitionsThe users of the platform shall be the branches of the head office, the headquarters of the group enterprise and its subordinate member enterprises, and the affiliated enterprises with equity control relationship with the directly connected units.
ResponsibilitiesAccept the tax-related supervision implemented by the directly connected units in accordance with the requirements of the tax authorities, and upload the relevant tax-related data on time according to the requirements of the tax authorities.
Access conditions:
1.The basic conditions that should be in place.
1) It has been included in the scope of taxpayers in the pilot project of invoicing bills;
2) It is a directly connected unit or an enterprise with the same head office, group enterprise or mutual equity control relationship;
3) The tax credit level is A, B, M (B and M taxpayers need to provide relevant data on goods flow, capital flow and cash flow on a regular basis; Except for non-independent accounting branches that do not participate in tax credit evaluation);
4) There is no major tax violation determined by the tax authorities in the past three years;
5) Be able to cooperate with the directly connected units to provide relevant tax-related data in accordance with the requirements of the tax authorities in accordance with the law. Comply with the administrative requirements of the tax authorities, and truthfully report major changes and usage to the tax authorities.
2.Other conditions determined by the tax authorities
Baiwang Cloud can provide enterprises with a completeAn integrated solution for digital and electronic music enterprisesIt includes invoicing services, invoicing services, and delivery services, realizes the full life cycle management of digital electronic invoices, provides one-stop access and ticket-related services to enterprises that meet the qualifications of accessing the Leqi digital open platform, meets the needs of taxpayers in multiple scenarios, scale, compliance, and automated ticket-related services, reduces the docking cost and maintenance cost of enterprises, and helps enterprises in digital transformation. The highlights of the program are as follows:
1. The ability to connect with the platform of Leqi
Assist in applying for the pilot project of music enterprises, and the speed of approval is fast; Leading sandbox testing, high verification success rate; Provide digital electricity upgrade guidance to realize the smooth billing of digital electricity in Leqi; Complete invoice information collection and automatic archiving, and improve overall efficiency; Promote the integration of multi-business systems and realize the integration of finance and taxation in the digital and electronic ticket industry; 2. The invoicing ability of the Leqi platform
Covering all ticket types: It has the ability to issue new ticket types including railway e-tickets, air transport e-tickets, etc.; Adaptation to omni-channel: Golden Four Digital Electronic Music Enterprise Open Platform, Digital Electronic Web Platform, Golden Tax Disk, Tax Control Disk, UKEY, Core Board Six-in-One Invoicing Service; Process automation: Through the direct connection to the Leqi platform, automatic invoicing, there is no cumbersome face authentication, and the application of seven core capabilities such as invoicing, aggregation, inspection, deduction checking, tax refund checking, agency checking and accounting is realized, so as to avoid automation faults. 3. The ability to use tickets on the Leqi platform
Efficient use of invoices: OCR batch identification, invoice batch inspection, and automatic authentication are done at one end, and data collection is simplified; Meet the needs of the whole process of invoicing: covering basic invoices, invoice entry, invoice use confirmation, specific business services and special business management needs of refined oil, and provide full-process support for invoice processing from compliance collection to matching and accounting, and checking and authentication; Risk management and control of invoice pool: Through the enterprise invoice pool, you can grasp the full amount of data, and set up abnormal invoice monitoring, risk invoice early warning, and tax bureau blacklist monitoring to control risks from the source; Realize system-wide integration: The input system can be connected to cloud reporting and electronic accounting files, enhance the collaboration, interaction, analysis and management efficiency of invoice data, and give full play to the value of data.