How to authorize the use of all-electronic invoices

In the invoice part, through combing the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) and its subsequent updates, this paper expounds the current use of special VAT invoices. In order to deepen understanding, accounting is a small white one. Welcome to give directions.

This paper expounds the operation flow of full electronic invoice.

Related systems: electronic tax bureau, Guangdong tax APP.

concentrate

1. Open the ticket issuing authority.

write a receipt

3. Inquire, send/download invoices

First of all, the right to open the drawer:

If it is not passed at present, most people will collect taxes.

Log in to Guangdong tax APP or electronic tax bureau as the person in charge of corporate finance.

Take Guangdong tax APP as an example. After logging in, click My Center, bind the enterprise, and click Add taxpayer authorization in the upper right corner: fill in the information of the drawer, select the drawer as the user, select the billing authority as the authority type, and select the electronic ticketing platform as the authority content.

The drawer logs into Guangdong Tax APP or Electronic Taxation Bureau to confirm the authorization:

Take Guangdong Tax APP as an example, my center binds enterprises, switches to be confirmed, and confirms authorization.

Second, the invoice

Whole process: maintain billing information (billing items, customers, additional elements, etc. ) → invoicing.

Path: Electronic Tax Bureau-I want to do tax-billing business-billing information maintenance.

Invoice information maintenance

Project information maintenance (information entry of products and services to be invoiced)

Customer information maintenance: you can add the mailbox of the other company, and then you can send emails.

Issue a blue invoice

Path: Electronic Tax Bureau-I want to do tax-billing business-blue invoice issuing.

Scan code for billing: provide our QR code to the buyer, and the buyer can fill in the billing information after scanning.

Batch Issue: Import the invoicing template and issue in batch.

Invoice Now-Select the bill type and invoice type.

Invoicing immediately-fill in the contents of invoicing

the scarlet letter issued invoices

The whole process: red-ink invoice confirmation information input → red-ink invoice confirmation information processing (buyer) → red-ink invoice issuance (seller)

Path: electronic tax bureau-I want to do tax-invoicing business-red-ink invoice issuing.

There are two situations: the other party needs to confirm and the other party needs to confirm.

After the seller issues a blue-ink invoice, if the value-added tax purpose label of the blue-ink all-electric invoice is blank, the consumption tax purpose label is unchecked inventory, and the bookkeeping status label is not invoiced or bookkeeping has been cancelled, the seller will initiate a red-ink exchange and issue a red ticket without confirmation from the other party.

For the scarlet letter confirmation form confirmed by the buyer and the seller, the seller can issue a red ticket in the scarlet letter invoicing module. (At this time, both parties can enter the confirmation information of the red-ink invoice)

After the deduction of the purchase invoice is checked correctly, the red-letter information can be issued directly without the confirmation of the other party.

Red-ink invoice confirmation information entry: select bill → confirm information → submit successfully.

Processing of confirmation information of red-ink invoice

Red-ink Invoice Issuing (Seller)

Three. Inquire, send/download invoices

Path: Electronic Tax Bureau-I want to pay taxes-Tax digital account number-invoice inquiry statistics-full invoice inquiry.

Delivery invoice:

Electronic tax bureau-I want to pay tax-tax digital account-invoice query statistics-full invoice query, switch to full quantity, select invoice, invoice source selection: electronic invoice service platform (others can not be delivered) set query time, query

Select the invoice to be delivered, click Deliver, and the invoice will be delivered to the tax digital account of the buyer.

Download the invoice issued by the supplier:

Path: Electronic Tax Bureau-I want to do tax-Tax Digital Account-Invoice Query Statistics-Full Invoice Query-Full Quantity.

Select get invoice as the query type, and select electronic invoice service platform as the invoice source (only invoices issued by electronic invoice service platform can be downloaded), and download after query.