Core Viewpoint - The article discusses the implementation of digital invoices in the toll road fee (ETC) sector, as announced by the State Taxation Administration and the Ministry of Transport, highlighting the changes in invoice formats and information requirements. Group 1: Changes in Invoice Types - The toll road electronic invoice will now display as a "digital invoice" instead of a "value-added tax electronic ordinary invoice" [2] - A new exclusive label "Toll Fee" will be added to the top left corner of the invoice, making it unique to toll fee electronic invoices [3] Group 2: Changes in Invoice Codes and Information - The invoice code and verification code will be removed, while the invoice number will be updated from 8 digits to 20 digits, with specific digits indicating the digital invoice channel and type [3] - The requirement for address, phone number, bank account, and account number information will be eliminated, retaining only the name and unified social credit code [4] - The fields for the payee and reviewer will be removed, keeping only the issuer's information [4] Group 3: Policy Context - The article references a previous announcement regarding the cancellation of pre-collection of personal income tax for individual businesses when issuing value-added tax invoices for the transportation industry, effective from April 1, 2021 [9][10]
速看!收费公路通行费电子发票票面有变化!
蓝色柳林财税室·2025-12-03 08:52