欢迎扫描下方二维码关注： 供稿：台州市椒江区局 作者：杨云滔 吴羽茜 来源台州税务 欢迎扫描下方二维码关注： 登录电子税务局,依次点击【我要办税】- 【税务数字账户】-【发票业务】; 首页 我要力税 HALL CAR tion need 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 第二步 收到的全面数字化电子发票 (不含在电子发票服 务平台开具的纸质发票)，自然人通过个人所得税 APP "办&查" - "个人票夹" 推送至本单位后, 单位 可进行查看下载等操作。 操作步骤看过来! 11 == KrangA 厂 収示相 RSL方 / 仪表相 1 温馨提示：收票箱可接收与您存在任职受雇关系的自然人推送的发票，接收后根据需要进行查看、下载 × 收到的发票 拒收 国收站 推送日期 (止) | 2025-12-09 * 处理状态 | 未查看 推送人 | 清瑜入 推送日期 (起) | 2025-12-01 0 日 < 图 数电发票 ...

欢迎扫描下方二维码关注： 本次发票代开申请仅适用于劳务报酬相关业务，业务合作双方为自然人与法人（扣缴义务人），且需由法人（扣缴义务人）作为发起人提交申请。单 次代开 劳务报酬发票 不含税金额上限为10万元，且开具形式仅支持 数电发票 。 1.登录自然人电子税务局WEB端。 企业财务负责人、法定代表人、有个税办税权限的办税人员登录自然人电子税务局WEB端，选择【单位办税】进 入扣缴功能。 2.维护代开人员信息。对于从未为企业提供过劳务的自然人，扣缴义务人需要先维护代开申请人员信息。 （1）点击【人员信息采集】，选择【添加】；如需批量添加人员，选择【导入】。 （2）在人员信息采集界面填写销售方信息，点击【提交】。 （3） 在【任职受雇从业信息】选择【其他】（即使自然人为实习学生，也要选择其他），最后点击【报送】，完成申请人员信息录入 。 3.发起代开申请。 选择【个人代开发票】 ，进入【发票代开发起（劳务报酬）】，点击【发起申请】。 4.填写发票要素信息。 （1）填写销售方信息。输入销售方信息、姓名，带出证件号码，并补充录入电话号码、地址、开户银行、银行账号等其他信息，点击【提交】。 （2）添加项目信息。 点击【 ...

Business Overview - Small-scale taxpayers, including individual businesses, can apply for the issuance of VAT invoices under specific conditions set by tax authorities [3] - Temporary income earners needing invoices can request for VAT invoices from their supervising tax authority [3] Application Process - The application process for issuing VAT invoices is designed to be completed instantly [3] - Users can navigate through the electronic tax bureau app to access the "VAT Invoice Issuance" function [3] Steps for Operation - After logging into the electronic tax bureau app, users select the "VAT Invoice Issuance" menu [4] - Users must enter the buyer's information and save it [4] - Detailed project information, including administrative region, project name, and amount, must be filled out and saved [5] Tax Information Confirmation - The system automatically loads tax information based on the invoice details provided by the taxpayer [5] - Taxpayers must confirm the accuracy of the information before submission [5] Application Outcomes - There are three possible outcomes for the application submission: 1. Successful submission without the need for review or payment, allowing for automatic invoice issuance [6] 2. Successful submission requiring payment, leading to a prepayment page for tax payment [6] 3. Submission requiring review by tax personnel before proceeding [6] Invoice Download Process - After successful issuance, users can download the invoice by querying the application date [6][8] Responsibilities and Considerations - Taxpayers are responsible for the authenticity and legality of the submitted materials [6] - In cases of errors or returns, taxpayers can apply for cancellation or issue red invoices [6] Digital Tax Account Features - Issued invoices are automatically collected in the digital tax account, accessible by both sellers and buyers [9] - Individuals can push invoices to their employer for viewing and downloading through the personal income tax app [15]

Core Viewpoint - The article outlines the basic procedures and methods for resolving labor disputes in China, emphasizing the steps of negotiation, mediation, arbitration, and litigation [2]. Group 1: Labor Dispute Resolution Process - The process for resolving labor disputes typically follows the sequence of negotiation, mediation, arbitration, and litigation, with negotiation being the first step [2]. - If negotiation fails, workers can apply for mediation or arbitration through designated organizations [2][3]. - Litigation is only an option after arbitration, as parties must first go through arbitration before approaching the courts [2]. Group 2: Mediation Application - Mediation involves the parties applying to a mediation organization, which facilitates voluntary agreements through persuasion and guidance [3]. - There are three main types of mediation organizations: enterprise labor dispute mediation committees, legally established grassroots mediation organizations, and local organizations with mediation functions [4]. - The "Internet + Mediation" service platform developed by the Ministry of Human Resources and Social Security allows parties to apply for mediation online and track case progress [5]. Group 3: Arbitration Application - To apply for arbitration, parties must submit a written application to the labor dispute arbitration committee at the location of the labor contract or the employer [8]. - The arbitration application is free of charge, and applicants must provide specific personal and employment details [8]. - Common types of disputes suitable for arbitration include those related to labor relations, contract issues, and compensation claims [8]. Group 4: Arbitration Process - After receiving an application, the arbitration committee will hold a hearing within a specified timeframe, allowing parties to present their cases [10]. - If mediation fails, the committee will issue a ruling based on the evidence presented [10]. - Parties dissatisfied with the arbitration ruling can appeal to the competent people's court or apply for annulment of the ruling [11].

Group 1 - The article discusses the process for individuals to submit digital invoices through the personal income tax APP, which can then be viewed and downloaded by their respective organizations [2][3]. - It outlines the steps for accessing the electronic tax bureau, including navigating to the invoice business section and checking the receipt box for invoices pushed by individuals [7][11]. - The article emphasizes the importance of providing accurate documentation when applying for tax registration, as per the Tax Registration Management Measures [12]. Group 2 - The article provides a reminder that the platform mentioned is unofficial and serves as a learning resource, indicating that the content is for educational purposes only [10]. - It encourages users to engage with the new electronic tax bureau for assistance with any issues encountered during the business handling process [11]. - The article includes a QR code for readers to follow for further updates and information related to tax services [8].

Core Points - The Ministry of Finance and nine other departments have issued a notice to promote the widespread application of electronic voucher accounting data standards across the country, addressing challenges in the digital transformation of accounting practices [1][2] - A pilot program from 2022 to 2024 has been initiated, focusing on commonly used electronic vouchers such as digital invoices and electronic tickets, with over 200 million compliant electronic vouchers processed [1][2] - The initiative aims to enhance efficiency in economic activities by standardizing data, reducing paper usage, and improving the overall level of accounting information technology [3] Group 1 - The notice aims to resolve issues related to the transition from paper to digital vouchers, including difficulties in receipt, reimbursement, accounting, and archiving [1][2] - The pilot program includes 436 receiving units and nearly 60,000 accounting entities, indicating significant participation and potential for scalability [1] - The program's success has led to the establishment of conditions for broader implementation of the standards [1][2] Group 2 - The promotion strategy emphasizes tailored approaches based on local conditions and requires participating units to enhance their electronic voucher issuance and processing capabilities [2] - Specific arrangements have been made to improve the electronic voucher accounting data standard system and streamline the delivery channels for electronic vouchers [2] - The application of these standards is expected to free business and finance personnel from repetitive tasks, promote digital transformation, and reduce costs and carbon emissions associated with paper usage [3]

Core Viewpoint - The article discusses the implementation of fully digital electronic invoices (referred to as "digital invoices") for vehicle registration services starting from May 1, 2025, aimed at simplifying the registration process and enhancing convenience for taxpayers and vehicle owners [1]. Group 1: Digital Invoice Implementation - From May 1, 2025, vehicle registration and related services can utilize digital invoice information, eliminating the need for paper invoices [1]. - The police traffic management department will compare the digital invoice information transmitted by the tax authority when processing vehicle registration and transfer applications [1]. - Paper vehicle sales invoices will no longer be included in vehicle registration files, streamlining the documentation process [1]. Group 2: Paper Invoice Handling - Applicants with paper vehicle sales invoices can still use them to process related services at the police traffic management department [2]. - In cases where digital invoice information is not available in the system, applicants can generate a dynamic QR code for the vehicle sales invoice through the national VAT invoice verification platform [2]. Group 3: QR Code Verification Process - The verification process involves logging into the national VAT invoice verification platform and entering the required invoice information [4][5]. - After verification, users can view and print the generated QR code for further processing [7]. - The police traffic management department can scan the QR code to access the electronic information of the vehicle sales invoice [9].

Core Viewpoint - The article discusses the implementation of a nationwide promotion of fully digital electronic invoices (referred to as "数电发票") starting from December 1, 2024, as part of the tax administration reform in China [1]. Group 1: Digital Invoice Confirmation Process - Taxpayers are required to confirm the purpose of the digital invoices through the tax digital account and the VAT invoice comprehensive service platform [1][2]. - Taxpayers must confirm the usage of digital invoices that are marked as "增值税专用发票" (special VAT invoices) or "普通发票" (ordinary invoices) for VAT input tax deduction or export tax refund applications [1][2]. Group 2: Correction of Invoice Purpose - If taxpayers mistakenly confirm the purpose of an invoice, they can apply for correction to the competent tax authority [3]. - For invoices incorrectly confirmed for VAT deduction that need to be changed to export tax refund purposes, taxpayers can request a correction from the tax authority, which will adjust the invoice purpose after verifying the related input tax has been transferred out [4]. - If the invoice was incorrectly confirmed for export tax refund purposes and the taxpayer has not yet applied for the refund, the tax authority can revert the invoice information back to the electronic invoice service platform for re-confirmation [4].