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@纳税人:您想了解的“乐企自用”,一文全掌握!
蓝色柳林财税室· 2025-09-05 14:46
Core Viewpoint - The article discusses the implementation and benefits of the "Leqi Digital Open Platform" for taxpayers, highlighting the significant reduction in time for issuing electronic invoices and tax declaration processes, with over 100 million electronic invoices issued in August, accounting for over 85% of the total [3]. Group 1: Leqi Self-Use Overview - Leqi Self-Use refers to a model where enterprises connected to the Leqi platform provide electronic invoice usage and tax declaration services for themselves and their subordinate units [4]. - The service targets two types of entities: Directly Connected Units and Using Units, with specific definitions and roles outlined for each [6][7]. Group 2: Eligibility Criteria for Leqi Self-Use - Directly Connected Units must meet several criteria, including a combined annual revenue of over 50 million yuan, a minimum of 10,000 invoices issued or received in the past year, and a tax credit rating of A or B [8]. - Using Units must be subordinate to the Directly Connected Units and generally should have a tax credit rating of A, B, or M, with no significant tax violations in the past three years [8]. Group 3: Application Process for Leqi Platform - The application process for Directly Connected Units involves submitting paper materials for review, followed by an online application through the Leqi platform after approval [10]. - Using Units respond to invitations from Directly Connected Units, confirming their participation and providing necessary documentation [11].