电子税务局｜如何在电子税务局上开具二手车数电发票操作步骤

Core Viewpoint - The article discusses the implementation of a fully digital electronic invoice system for vehicle and second-hand vehicle registration, effective from May 1, 2025, aimed at simplifying the registration process and promoting automotive consumption and circulation [3]. Summary by Sections Electronic Invoice System - Starting from May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration [3]. - The initiative is designed to optimize vehicle registration services and facilitate easier transactions for individuals and businesses [3]. Steps for Issuing Second-Hand Vehicle Electronic Invoices - Taxpayers must log into the electronic tax bureau and select the option for issuing invoices [10]. - The system will prompt users to choose the type of invoice, with "Second-Hand Vehicle Sales Unified Invoice" as an option [7]. - Users need to fill in buyer and seller information, confirming the details before proceeding to issue the invoice [8][10]. - The system allows for the automatic filling of buyer information if the invoice is a reverse issuance [8]. Specific Scenarios for Invoice Issuance - The article outlines that when a second-hand vehicle dealership conducts a sale, they can issue electronic invoices (VAT special invoices) or paper invoices after issuing the "Second-Hand Vehicle Sales Unified Invoice" [10]. - The process includes selecting the relevant invoice type and confirming the associated details before finalizing the issuance [14].