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山西:享受税收优惠如何在电子税务局开具发票?操作步骤
蓝色柳林财税室·2025-07-28 01:31

Core Viewpoint - The article provides a detailed guide on how taxpayers can issue electronic invoices through the electronic tax bureau, particularly focusing on the maintenance of project information and the invoicing process for exempt or simplified tax behaviors [1]. Group 1: Steps for Issuing Electronic Invoices - Step 1: Log into the electronic tax bureau, navigate to "I want to handle tax" and select "Invoice usage" followed by "Invoice information maintenance" [2]. - Step 2: Access the "Invoice information maintenance" interface and click on "Project information maintenance" [3]. - Step 3: Click "Add," enter the project name, select the corresponding goods and services tax classification code, and choose the preferential policy and simplified taxation option, then save [3][4]. - Step 4: After completing project information, go to "Invoice business" and select "Blue invoice issuance," then click "Issue invoice" and choose the appropriate invoice type based on the business situation [4]. - Step 5: Fill in the buyer's information, select the maintained project name, and enter quantity, unit price, and amount, then click "Issue invoice" to complete the process [6]. Group 2: Important Notes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with a taxable sales income subject to a 3% tax rate can opt for a reduced 1% tax rate directly on the invoicing page without needing to set preferential policies in project information maintenance [7].