1. First, you need to register an account with the Electronic Taxation Bureau in official website, and you need real-name authentication;
2. If you are a self-employed person who transports goods, you need to log in as a natural person. If it is a company, you need to log in as an enterprise. Now, for example, the self-employed who transport goods need to log in as a natural person.
3. After logging in, click Tax-Matters Handling-General Electronic Invoice Issuing;
4. Click Add Invoice-Enter the information required in the interface.
Attention should be paid to electronic invoices:
1. You need to select the tax bureau where your business is located;
2. Enter payer information, including enterprise name, enterprise tax number, bank information, etc.
3. Payee information
4. Select the charging item as the transportation item, and select it according to the specific information of the transported goods and vehicles.
5. Stamp duty of transportation contract needs to be selected.
Taxpayers need to pay attention to when receiving electronic invoices:
1. Check the authenticity of the electronic invoice. Many enterprises like paper invoices when purchasing, and think that electronic invoices are easy to be faked. But at present, the online booking reimbursement system and accounting processing system of the finance department have been upgraded again, and the electronic invoice reimbursement module has been embedded. The backstage is seamlessly connected with the State Taxation Administration of The People's Republic of China bill inspection platform, and the authenticity verification is automatically completed. At the same time, check the history of invoice reimbursement to prevent the possibility of fraud.
2. The electronic invoice must save the source file. According to the provisions of the No.6 document of Accounting [2020], if the paper-printed electronic invoice is used as the basis for reimbursement, the electronic file printed together with the paper-printed electronic invoice must be saved at the same time, that is, the OFD source file must be saved, and it is not allowed to save it in other forms such as screenshots.
Summary: With the advent of the era of all-electronic invoices, the related issues of electronic invoices are also complicated issues that enterprises often encounter in financial work. Everyone should pay more attention to understanding relevant knowledge. If the business and accounts of the enterprise are busy, you can also seek professional financial help.
Legal basis:
Electronic Commerce Law of the People's Republic of China
Article 14
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.