Answers to Frequently Asked Questions about Electronic Special VAT Invoice

Q 1: What are the main changes between the face of electronic special VAT invoice and the paper special VAT invoice?

Answer: The special electronic VAT invoice further simplifies the invoice face style, replaces the original special invoice seal with electronic signature, simplifies the column name of "name of goods or taxable services and services" to "project name", and cancels the original column name of "seller: (seal)", which makes the issuance of special electronic VAT invoice easier.

Q 2: What kinds of invoices can newly-established taxpayers who implement electronic VAT invoices issue after receiving tax UKey?

A: After receiving the tax UKey and verifying the corresponding ticket types, the newly-established taxpayers who implement the electronic VAT special invoice can issue VAT paper ordinary invoices, VAT electronic ordinary invoices, VAT electronic special invoices, paper unified invoices for motor vehicle sales and paper unified invoices for used car sales.

Q 3: What business do newly-established taxpayers need to handle before issuing special electronic VAT invoices?

Answer: Newly-established taxpayers can issue special electronic VAT invoices after they have approved the ticket types, approved the maximum invoicing limit of special VAT invoices (VAT tax control system), received free tax UKey, downloaded and installed VAT invoice invoicing software (tax UKey version).

Q 4: How to download and install the billing software?

Answer: Log on to the website of Hunan Provincial Taxation Bureau in State Taxation Administration of The People’s Republic of China (http://hunan.chinatax.gov.cn) for free download, click "Related Download", find the billing software column, click "VAT Invoice Billing Software (tax UKey version)" and "VAT electronic invoice reader" to download, save it on the computer desktop, decompress it and install it.

Q 5: How does the billing software log in?

Answer: The first installation and use of tax Ukey requires software initialization, which mainly includes the following aspects:

1. Verify and modify the password of the digital certificate: after the system is installed, insert the tax Ukey, run the billing software, and the tax Ukey password input box pops up. Enter the tax Ukey password (the initial password is 8 8) to set the password. The initial password of digital certificate is 8 8 (which must be modified). If the password is locked, it needs to be unlocked and reset by the competent tax authorities. The initial password of the administrator is empty, and taxpayers can choose whether to set the administrator password according to their own needs. In the future, State Taxation Administration of The People’s Republic of China will optimize the password, and the digital certificate and tax Ukey will be simplified into one password.

2. Set and improve the basic information of the enterprise: set the basic information of the enterprise and click "Next" to enter the parameter setting. For the VAT invoice invoicing software (tax Ukey version) downloaded from the website of Hunan Provincial Taxation Bureau in State Taxation Administration of The People’s Republic of China, the system has automatically configured the IP address as fpdk.hunan.chinatax.gov.cn, set the port number as 8069, and set the link address as/AcceptFramework/UniacceptService. Click "Next" after verification, and wait for the initialization to be completed.

3. Confirm the invoice uploading address and port: After the corresponding configuration is completed, the user can send the electronic invoice to the e-mail address of the payee. Enter the main interface, click "System Settings/System Parameter Settings/Parameter Settings/Electronic Invoice Configuration", and download the VAT invoice invoicing software from the website of Hunan Provincial Taxation Bureau in State Taxation Administration of The People’s Republic of China. The system will automatically configure the format file server address: fpdk.hunan.chinatax.gov.cn, and the format file server port: 8068, without modification; After entering the email address used to send the electronic invoice, the system will automatically bring out the email server address and email server port;

Obtaining smtp authorization code of mailbox: Taking QQ mailbox as an example;

(1) Log in to QQ mailbox and click the "Settings" button at the top of the page to enter the mailbox settings page.

(2) Click the "Account" button to slide down to the module of "POP3/IMAP/SMTP/Exchange/Carddav/Caldav Service", find the SMTP service, and click the "Open" button to perform SMS verification.

(3) After the verification, there will be an authorization code box.

(4) Copy the authorization code obtained in the previous step into the text box of smtp authorization code in the mailbox.

Question 6: How to issue a special electronic VAT invoice in VAT invoice software (tax UKey version)?

Answer: Log in and click "Invoice Management-Invoice Management Home Page-Invoice Filling" in turn. When the electronic special VAT invoice is issued for the first time, you need to set the directory and specify the storage directory of invoice documents. Check the confirmation tax method according to the actual situation. Fill in the column of purchasing unit, and manually enter the information of purchasing unit in the interface. Name: the full name of the company (no missing words or typos). Taxpayer identification number: unified social credit code. Address and telephone number: registered address (non-business address) and telephone number registered with tax authorities. Bank and account number: basic deposit account bank and account number of the enterprise. In the name column of goods or taxable services, double-click to select the corresponding commodity code to display the information of the goods to be issued, fill in the quantity and unit price, generate the amount, select the value-added tax rate that is consistent with the actual business, and generate the tax amount. If you need to issue more than one commodity, click the Add Line button above to add the commodity line. Fill in the notes according to the actual situation and the requirements of invoice filling. Select or fill in information such as payee and reviewer, in which the name of the drawer is automatically generated according to the logged-in operator account and cannot be changed. Finally, confirm that the ticket information is correct, and click the Issue button at the bottom of the interface to complete the invoice issuance. According to the actual needs, you can choose a QR code or send an email to deliver the issued invoice to the buyer.

Question 7: How to collect electronic special tickets?

A: It is faster to collect electronic special tickets. Taxpayers can choose tax service hall, electronic tax bureau and other channels to collect electronic special tickets. By visiting https://etax.hunan.chinatax.gov.cn/wsbs, Hunan Electronic Taxation Bureau, you can apply for electronic special tickets online by entering the "invoice collection" function module to realize "immediate use".

Q 8: How should taxpayers issue special electronic invoices for red-ink value-added tax?

Answer: After the taxpayer issues the electronic special ticket, it can issue the red-ink electronic special ticket in case of sales return, wrong invoicing, suspension of taxable services, sales discount, etc. Compared with the red-letter VAT paper special invoice issuing process, taxpayers do not need to recover the blue-letter electronic special ticket when issuing the red-letter electronic special ticket, which is simple and easy to operate. Specifically, the process of issuing scarlet letter electronic special tickets can be mainly divided into three steps.

The first step is that the buyer or seller taxpayer fills in the Information Form for Issuing Special VAT Invoices in Red Letter (hereinafter referred to as the Information Form) in the VAT invoice management system (hereinafter referred to as the Invoice Management System). According to whether the buyer has used the electronic special ticket to declare the deduction, there are two ways to issue the Information Form. The first category is the Information Form issued by the buyer. If the buyer has used the electronic special ticket to declare deduction, the buyer will fill in and upload the Information Form in the invoice management system. In this case, it is not necessary to fill in the corresponding blue electronic special ticket information in the Information Form. The second category is the Information Form issued by the seller. If the buyer does not use the electronic special ticket to declare deduction, the seller will fill in and upload the Information Form in the invoice management system. In this case, the corresponding blue electronic special ticket information needs to be filled in the Information Form.

The second step is the automatic verification of the information system of tax authorities. The tax authorities receive the Information Form uploaded by taxpayers through the network, and after the system automatically checks it, it generates the Information Form with the number of the red-ink invoice information form, and synchronizes the information to the taxpayer’s system.

The third step is for the seller’s taxpayer to issue a red-letter electronic special ticket. The seller can issue a red-ink electronic special ticket after querying the verified Information Form in the invoice management system. The scarlet letter electronic special ticket should correspond to the Information Form one by one.

It should be noted that in the case that the buyer has used the electronic special ticket to declare the deduction, there may be a certain time lag between the issuance of the Information Form by the buyer and the issuance of the red-ink electronic special ticket by the seller, so the buyer should temporarily transfer the value-added tax amount listed in the Information Form from the current input tax amount, and after obtaining the red-ink electronic special ticket issued by the seller, it will be used as the accounting voucher together with the Information Form.

Q 9: How do taxpayers check the special electronic VAT invoices?

A: According to the Announcement of State Taxation Administration of The People’s Republic of China on Issues Related to the Implementation of Electronic Special VAT Invoices among Newly-established Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.22, 2020), units and individuals can check the information of electronic special invoices through the national VAT invoice inspection platform (https://inv-veri.chinatax.gov.cn); You can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform, check the electronic special ticket and verify the validity of the electronic signature.

Question 10: How do taxpayers who have obtained special electronic VAT invoices check and confirm the invoices?

A: According to the Announcement of State Taxation Administration of The People’s Republic of China on Relevant Matters Concerning the Implementation of Electronic Special VAT Invoices among Newly-established Taxpayers (State Taxation Administration of The People’s Republic of China Announcement No.22, 2020), if the drawee obtains an electronic special ticket to declare the deduction of VAT input tax or apply for export tax refund or tax refund on behalf of the taxpayer, he should log in to the VAT invoice comprehensive service platform to confirm the invoice purpose, and the login address is https://fpdk.hunan.chinatax.gov.cn/.

Source: Hunan Taxation

Original title: "Answers to Frequently Asked Questions on Electronic Special VAT Invoice"

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