1. Login to the electronic tax bureau: The taxpayer enters the tax number and password on the website of the electronic tax bureau and logs into his own account of the electronic tax bureau.
2. Select billing business module: select tax-billing business on the homepage of the electronic tax bureau to enter the billing business module.
3. Enter the electronic invoice service platform: under the invoicing business module, select "Electronic Invoice Service Platform" to enter the platform.
4. Inquire about electronic invoice information: on the electronic invoice service platform, select the function of "self-inquiry and invoicing", enter information such as invoice code, invoice number and invoicing date, and click "Query" to find out the corresponding invoice information.
5. Confirm the invoice information: after checking that the inquired invoice information is correct, click the "Confirm" button to complete the confirmation of the invoice information.
6. Issue electronic invoice: After confirming that the invoice information is correct, enter the electronic invoice issuance page, enter the buyer information and commodity information, and click the "Issue" button to complete the electronic invoice issuance.
7. Query the issued electronic invoice: you can query the issued electronic invoice information through the "Invoice Query" function.
Matters needing attention in issuing electronic invoices:
1. When using electronic invoices in the tax system, protect personal information and account security, and avoid revealing sensitive information such as passwords and account numbers.
2. When issuing electronic invoices, it is necessary to check the data such as commodity information and buyer information to ensure the accuracy and completeness of the data.
3. When storing and using electronic invoices, you must abide by relevant laws and regulations and tax collection and management regulations, and you must not operate illegally or abuse them.
The advantages of electronic invoice are as follows:
1, convenient and quick: electronic invoices are issued and transmitted paperless, which greatly improves work efficiency and reduces labor costs. At the same time, ticket collectors can view, download and print invoices online, which is very convenient and fast.
2. Easy to manage: electronic invoices are very convenient to store and query, and enterprises can use the electronic invoice management system for unified management, which is convenient for subsequent audit and inspection.
3. Avoid false invoices: electronic invoices cannot be tampered with, which avoids the appearance of false invoices and ensures the fairness and accuracy of tax collection.
4. Low-carbon and environmental protection: The promotion of electronic invoices can reduce a lot of paper consumption and environmental pollution, which is in line with the concept of environmental protection.
To sum up, the legal basis for tax compliance mainly includes tax laws and regulations, tax administrative regulations, tax announcements and notices, and tax inspection regulations. Enterprises should strengthen their understanding and familiarity with these laws and regulations, abide by tax laws and regulations, establish and improve the tax compliance management system and culture, strengthen the training and education of tax laws and regulations, and ensure the legitimate operation of enterprises.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on the Administration of Tax Collection
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.