1. Log in to the electronic tax bureau system of People's Republic of China (PRC) State Taxation Bureau; 2. Select the enterprise business and enter the taxpayer identification number and login information; 3. Manage the personnel authority of the account center and add tax collectors or ticket holders; 4. Apply for credit line adjustment in tax digital account; 5. Complete the invoicing business; 6. Check the invoice through the electronic tax bureau platform.
Historical development of digital electricity bill;
1, paper invoice era: the original invoice is in paper form and needs to be filled in manually, which is easy to cause mistakes and cheating;
2. Introduction of electronic invoices: With the development of technology, electronic invoices are gradually introduced to reduce the use of paper invoices and improve efficiency;
3. Promotion of VAT electronic ordinary invoice: In order to further promote electronic invoice, tax authorities began to promote VAT electronic ordinary invoice;
4. Confirmation of the legal status of electronic invoices: With the development of e-commerce, the legal effect of electronic invoices is gradually recognized;
5. Combination of mobile payment and electronic invoice: The popularity of mobile payment promotes the combination of electronic invoice and mobile payment platform, and simplifies the application and use process of invoice.
To sum up, it takes six steps to apply for electronic digital invoice for the first time: log in to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Electronic Taxation Bureau system, input enterprise information and taxpayer identification number, manage personnel authority in the account, apply for credit line adjustment of tax digital account, complete the invoicing operation, and query the corresponding invoice on the platform of electronic taxation bureau to ensure the smooth progress of the process.
Legal basis:
Announcement of Liaoning Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China on the pilot work of receiving electronic invoices in an all-round way.
second
All electronic invoices have the same legal effect and basic use as the existing paper invoices. Among them, the full electronic invoice with the words "special VAT invoice" has the same legal effect and basic use as the existing special VAT invoice; The full electronic invoice with the words "ordinary invoice" has the same legal effect and basic use as the existing ordinary invoice.