How to open the VAT electronic invoice?

The method of issuing VAT electronic ordinary invoice is as follows:

Step 1: Enter the tax control panel, click Invoice Management and Invoice Filling, enter the invoicing interface, and click Directory Settings. Set the directory, then check the confirmation tax method, ordinary tax, and click the issue button below to complete the invoice issuance.

After installing the billing platform, there are two shortcuts on the desktop, one is billing software, and the other is related to electronic invoices. The actual billing is on the billing software. The invoicing method is the same as that of ordinary invoices. After the invoice is filled out, two columns will pop up, one is the ordinary VAT invoice and the other is the electronic VAT invoice. Select the electronic invoice, then fill in the information such as the tax number in the invoice header, and finally click Save. (Ordinary paper invoices are printed by clicking, and electronic invoices have no print button. Just click on the corresponding location to save. )

I. The issuing steps of electronic ordinary VAT invoice are as follows:

1. Log in to the billing system, click Invoice Fill, and then click VAT Electronic Ordinary Invoice Fill;

2. The page will pop up the invoice number for confirmation, and click OK;

3. Enter the electronic invoice filling interface, and click the scarlet letter;

4. The interface for filling in invoice number pops up on the page, and the code and number of two wrong invoices are entered;

5. After filling in the wrong invoice code and number, click Next;

6. The contents of the wrong invoice will pop up on the page. Click View Invoice Details, check the contents of the invoice, and then click OK.

7. Click OK and a negative invoice will pop up on the page. Click Save, and the original wrong electronic invoice will be refreshed.

8. The page pops up and continues to issue electronic invoices. Click OK to reissue the correct electronic ordinary invoice.

Two. The main differences between VAT invoices and ordinary invoices are as follows:

1, with different application ranges. Ordinary invoices are widely used. Special invoices for value-added tax are limited to general taxpayers of value-added tax, and the scope of use is narrow;

2. Different functions. Ordinary invoice is only a receipt and payment voucher, while special VAT invoice is not only a financial receipt and payment voucher, but also a legal voucher for the seller's tax obligation and the buyer's input tax, and the main basis for the buyer to deduct tax.

3. The content is different. Ordinary invoices only fill in the quantity and price of the transaction. The special VAT invoice should not only fill in the transaction quantity and price, but also fill in the taxpayer's tax registration number, bank and account number, address, telephone number and tax.

4. The price characteristics are different. Ordinary invoices reflect the price including tax. The VAT invoice reflects the price excluding tax, etc.

5. The deduction conditions are different. The special VAT invoice is not only the receipt and payment voucher of buyers and sellers, but also the deduction voucher of general VAT taxpayers. Except for the business items stipulated in the tax law, the ordinary VAT invoice shall not be deducted.

Taxpayers issue electronic invoices through the stand-alone version or server version of the golden tax plate or tax control plate. Enterprises with a large number of tickets such as e-commerce can choose the server version of the tax-controlled billing system to meet the needs of enterprises for centralized billing; Enterprises with a small number of tickets can use a stand-alone tax-controlled invoicing system to complete electronic invoice issuance and electronic data generation.

Taxpayers use the upgraded billing system to issue electronic invoices. The billing system will normally file tax returns with the tax authorities, and at the same time transmit the invoice information to the docking electronic invoice service platform. The platform will stamp the electronic signature of the billing party on the invoice information and feed it back to the billing party. The drawer sends the invoice information to the payee via SMS, and the payee can log on to the service platform to inquire, download and print the invoice information with electronic signature.

legal ground

Article 14 of the Electronic Commerce Law of the People's Republic of China * * * When selling goods or providing services, an e-commerce operator 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.

People's Republic of China (PRC) tax collection management law

Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.

Twenty-fourth the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-site invoices under the unified supervision of the tax authorities should be used, and the stub copies issued should be bound into volumes according to the serial number.