0 1 background of implementing comprehensive digital electronic invoice
First, the previous life was in the fourth phase of the golden tax.
The golden tax project began to develop from 1994. In the past, the first phase and the second phase of the golden tax were too long, so I won't elaborate here:
What are the Golden Tax Project, Golden Tax Phase I, Golden Tax Phase II, Golden Tax Phase III and Golden Tax Phase IV?
The fourth phase of Golden Tax was upgraded on the basis of the third phase of Golden Tax. The third phase of Golden Tax includes "one platform, two-level processing, three coverage and four systems", that is, an application system platform based on unified specifications; Relying on computer network, centralized processing of information at the level of general administration and provincial bureau; Covering all taxes and all work links of national tax and local taxation bureau; Establish four systems: collection and management, administrative management, external information and decision support.
The fourth phase of Golden Tax is a combination of "internet plus Smart Taxation", and it is a project that applies cutting-edge technologies such as cloud computing, big data and artificial intelligence to promote the deep integration and wide application of "internet plus" in the tax field.
Compared with Golden Tax Phase III, Golden Tax Phase IV has the following functions:
It is no longer just tax, but also includes "non-tax" business, so as to monitor the overall business level more comprehensively;
Ministries, the People's Bank of China and some commercial banks participate in establishing information sharing and verification channels with various institutions;
It can not only retrieve the information of enterprises and legal persons, but also realize the functions of inquiring the mobile phone number of relevant personnel, the tax information status of enterprises, enterprise registration information and so on.
In addition, the changes in the data level of the fourth phase of the Golden Tax are also worthy of our attention:
The first is the enterprise information networking verification system. The system establishes information sharing and verification channels among ministries, the People's Bank of China, banks and other participating institutions, and realizes three functions: mobile phone number of relevant personnel, tax payment of enterprises and verification of enterprise registration information.
The second is to build a stronger tax collection and management system. Realize the "cloudization" of "taxes and fees" with full business, full process and full data.
The application of new cloud computing technology in the fourth phase of Golden Tax has greatly improved the data processing ability. For example, tax, provident fund and social security are declared in three forms, and property behavior tax is declared in ten categories. Enterprises only need to fill in and maintain the basic detailed data in the electronic tax bureau, and the electronic tax bureau will automatically calculate and generate the declaration form.
In short, the promotion of the "Golden Tax Phase IV" will make the modern tax collection and management system more powerful, provide conditions and foundations for intelligent taxation and intelligent supervision, and realize the transformation from "controlling taxes by votes" to "governing taxes by numbers".
In the traditional stage of "controlling tax by ticket", tax collectors need to check invoices and vouchers, and enterprises need to provide account books, original vouchers and sales contracts for inspectors to check. After verification, the tax bureau will issue an inspection report to inform the enterprise to pay back the tax, late payment fee or even fine. At this stage, many problems were found through manual verification.
In the stage of "ruling taxes by numbers", this inspection method will change. The tax bureau conducts accurate analysis through big data. For enterprises with tax risk control in place, the tax bureau will not easily interfere with the normal operation of enterprises. The so-called "no risk will not disturb the people".
The above changes are a big plus for tax workers, but the premise is that enterprises should improve their tax management level and have a risk management and control system to cope with the new digital audit mode.
Second, the electronic invoice reform, what has been reformed?
To understand the fourth phase of Golden Tax, let's take a look at the full electronic invoice. What is the connection between Golden Tax Phase IV and full electronic invoice?
The official article of China Tax Network clearly mentioned that the fourth phase of Golden Tax is the electronic reform of invoices. Seeing this, you may have questions-don't you already have an electronic invoice?
Note that the invoice of Golden Tax Phase IV is not an electronic invoice, but a full electronic invoice, which is called "full digital electronic invoice". The fourth phase of golden tax is actually the digital reform of invoices.
The electronic reform of invoices will reform the current anti-counterfeiting and tax control system, cancel the special equipment for anti-counterfeiting and tax control, cancel the paper invoices supervised by tax authorities, and realize the electronic invoices of "two-way" (removing media and layout), "two-way" (labels and elements), "two-way" (coding system and credit system) and "all fields, all links and all elements".
On the technical level, in the process of receiving all-electronic invoices, through "de-media", "coding" and "credit system", the "zero pre-billing" is realized, and new taxpayers "invoice as soon as they start business"; In the process of invoicing, taxpayers can not only issue full electronic invoices through the computer webpage, but also issue full electronic invoices anytime and anywhere through the client and mobile App after all the functions of the electronic invoice service platform are online; In the process of issuing tickets, "one-stop" invoice service is more convenient, invoice data is more widely used, and tax payment service channels are more smooth.
On the application level, all-electronic invoice improves work efficiency in the aspects of invoicing process and equipment management, helps financial personnel to be liberated from tedious work, and provides opportunities for enterprises to carry out deeper financial analysis and management transformation; At the same time, all-electric invoices help enterprises to transform business and financial information into data assets, laying a digital foundation for the digitalization and intelligent transformation of corporate finance and taxation.
On the strategic level, China consumes tens of billions of invoices every year, and the appearance of all-electronic invoices greatly saves paper consumption, which is highly consistent with the national strategy of "peak carbon dioxide emission and carbon neutrality".
Third, the pace of pilot promotion of all-electronic invoices
June, 5438+October, 2022 10, the pilot project of all-electronic invoice was launched, which started the first shot of the fourth phase construction of golden tax.
On March 2, 20021KLOC-0/,the General Office of the Central Committee and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management, in which the fifth point in the second paragraph proposed: steadily implement the reform of electronic invoices. 202 1 A national unified electronic invoice service platform was established to provide taxpayers with 24-hour online free electronic invoice application, issuance, delivery and inspection services. Formulate national standards for electronic invoices, promote the electronization of invoices in railway, civil aviation and other fields in an orderly manner, and basically realize the electronization of invoices in all fields, all links and all factors in 2025.
As can be seen here, this opinion was issued by the General Office of the Central Committee and the General Office of the State Council, which is a national document level and deserves our attention.
Since 2002 1, 12,1,the People's Republic of China (PRC) State Taxation Bureau and the taxation bureaus of Shanghai, Guangdong and Inner Mongolia Autonomous Region have officially launched the pilot project of all-electronic invoices in some areas. Taxpayers in 33 areas including Sichuan, Jiangsu, Beijing, Shenzhen, Shandong, Hubei and Chongqing will be in May1.
All-electronic invoice acceptance pilot collection:
The pilot project of all-electronic invoices will soon cover the whole country, which is something that enterprises must master in the digital transformation of finance and taxation! (Additional solution)
Xiamen, Ningbo and Qingdao! Three cities with separate plans were added to the pilot project of all-electronic invoice receiving.
There are only three places left! All-electronic invoice acceptance pilot added 12 provinces and cities.
At present, there are two ways for pilot taxpayers in Guangdong, Shanghai and Inner Mongolia to issue full electronic invoices. One way is to fill it in manually through the web end of the electronic invoice service platform; Second, music companies directly connect to the e-ticket platform and fill in batches through the interface.
All taxpayers in the country can still use tax control equipment to issue tax control invoices at this stage, and those who have used tax control servers to dock business systems can still use them normally.
The far-reaching influence of all-electric invoice on large and medium-sized enterprises
First, the influence of all-electronic invoice credit system on fiscal and taxation business.
In the past, it was necessary to make a copy of the VAT declaration before clearing the card. Without copying the tax, you can't declare it. Under the innovation of all-electronic invoice credit system, the value-added tax declaration becomes the first declaration and then the quota recovery. For example, the pilot taxpayer opened 6.5438+0 million yuan in the month, but did not declare tax payment, so the amount next month will be 6.5438+0 million yuan less. Only after filing tax returns will the quota of 6,543,800+0,000 be restored. The reporting period is inconsistent, and the quota occupation and distribution cycle are also inconsistent. You can take a closer look at the examples in PPT.
Next, let's take a look at how the credit line of all-electric invoices is adjusted.
At present, there are three credit methods for all-electric invoices, namely initial credit, dynamic credit and manual adjustment credit. Initial credit, for newly established taxpayers and existing taxpayers, as long as they are included in the all-electricity pilot scope, the tax bureau will give the pilot taxpayers an initial quota.
Dynamic credit includes credit line adjustment at the beginning of the month, temporary system adjustment and regular system credit line adjustment based on billing behavior. The upper limit of the invoice amount of the pilot taxpayers is dynamically adjusted, and the tax bureau will dynamically adjust it according to the taxpayer's risk degree, tax credit rating, actual business situation and other factors.
Finally, manually adjust the credit limit. If the initial credit line and dynamic credit line cannot meet the taxpayer's billing requirements, the taxpayer can apply for increasing the credit line through enterprise-tax interaction.
Regarding the adjustment of credit line, enterprises need to pay attention to that if the tax authorities find that the taxpayer's credit line is inconsistent with the actual business situation, or there are tax-related risks such as abnormal invoicing behavior, they can adjust the taxpayer's credit line according to their functions and powers.
If the enterprise violates the warning line of relevant indicators stipulated by the tax authorities, it may be punished by various control measures such as reducing the amount of invoicing and temporarily suspending the billing authority.
Therefore, in the future, enterprises should pay more attention to internal control and compliance, establish a multi-dimensional risk assessment and early warning index system, set up risk control points and monitoring schemes from multiple angles, and conduct data monitoring, abnormal early warning, problem tracking and tracking feedback on enterprise management, finance and taxation, so as to improve the degree of enterprise tax compliance with positive attitudes and measures and realize dynamic monitoring of enterprise tax risks.
Second, the impact of all-electric billing subject authentication on business operation
The impact of all-electric billing certification on enterprise business is mainly reflected in billing frequency and real-time delivery:
In terms of billing frequency, the real-name authentication process needs to complete actions such as face brushing and code scanning authentication across processes, which will inevitably take up a certain amount of time for billing personnel. E-commerce, hotels, restaurants, finance, insurance and other industries that have certain flexibility and timeliness requirements for invoicing need to make arrangements in advance to ensure the effectiveness of real-name authentication.
In terms of real-time delivery, especially in the popular scene of scanning code invoicing in catering, supermarkets and other industries, it is necessary to pay attention to maintaining the effectiveness and continuity of real-name authentication to avoid the decline of user experience caused by the inability to deliver invoices in real time.
Countermeasures of large and medium-sized enterprises in the era of all-electric power
The first is to promote the deep integration of industrial fiscal and taxation archives.
Through an integrated solution, the chain of business departments, financial departments, tax departments and ecological partners will be opened up, and the real-time rapid flow of data will be realized, enabling data analysis and data decision-making in the later stage to help enterprises enhance their competitiveness.
Second, upgrade the system according to the requirements of full electronic invoice.
Meet the control of enterprises on the whole process of invoicing and ticket use, reduce tax risks through automation and intelligence, meet the requirements of "governing taxes by numbers" on tax big data, and improve the management level of tax law compliance and invoice compliance.
Third, improve the basic management level of digital ticket tax.
Building a unified digital interactive base that can adapt to all kinds of pilots and electronic documents will not only break the data isolated island within the enterprise, but also realize the automatic interaction of external cross-plate, cross-platform and cross-ecological documents and data, comprehensively improve the operational efficiency of the enterprise and industrial chain, and strengthen the digital operation and risk control management capabilities.
Fourth, actively deploy the input system upgrade plan.
According to the current promotion trend of all-electric invoices, the use of tickets by enterprises as ticket receiving units may be triggered before the invoicing work. Therefore, even if enterprises don't need to issue full electronic invoices for the time being, they should actively deploy the upgrade plan and take the lead in realizing the automatic collection, collection, inspection and verification of full electronic invoices.
Fifth, prepare for the digital upgrade of industrial supply chain.
The digital advantage of all-electric invoice will further empower the digital upgrade of industrial supply chain and comprehensively improve the circulation efficiency of digital supply chain. Enterprises should quickly complete the system upgrade to meet the challenge of digital productivity brought by the interaction of digital supply chain under the unified national market.
//
Next notice: live broadcast analysis continues to study the innovative highlights and practical precautions of all-electric invoices in depth.
Basic characteristics of full electronic invoice
The difference between full electronic invoice and traditional electronic invoice
Six Innovative Highlights of Full Electronic Invoice
Matters needing attention in actual operation of full electronic invoice
Shenzhen Yun Biao Technology Co., Ltd. is committed to becoming an enabling partner of "digital operation of enterprises" in the era of smart ticket tax. Through consulting, Shenzhen Yun Biao Technology Co., Ltd. went deep into enterprises and provided comprehensive solutions and services for enterprises and individuals with self-developed SaaS cloud service products such as "Finance and Taxation Collaborative Cloud", "Smart Ticket Tax Cloud" and "inclusive finance Cloud", helping enterprises and industrial chains conform to Pratt & Whitney, reduce costs and increase efficiency, and upgrade digital operations.
-End-