智慧税务作为这一轮深化税收征管改革的"先手棋"和"突破口"，五年来成效如何？ 2026.03. 05 本文字数：1369，阅读时长大约3分钟 作者 | 第一财 经 陈益刊 中国以发票电子化改革为突破口的深化税收征管改革成效明显。 3月4日，国家税务总局公开了深化税收征管改革五年成绩单。早在2021年3月，中共中央办公厅 国 务院办公厅印发《关于进一步深化税收征管改革的意见》（下称《意见》），明确到2025年，深化 税收征管制度改革取得显著成效，基本建成功能强大的智慧税务，形成国内一流的智能化行政应用系 统，全方位提高税务执法、服务、监管能力。 根据税务总局披露信息，五年来，税务部门以智慧税务建设为牵引，全面推进税收治理数字化、智能 化、场景化，推动税收征管方式从"收税"到"报税"再到"算税"、征管流程从"上机"到"上网"再到"上 云"、征管效能从"经验管税"到"以票管税"再到"以数治税"的根本性转变。 比如，上述《意见》要求2025年基本实现发票全领域、全环节、全要素电子化，着力降低制度性交 易成本。 税务总局数据显示，历经五年打磨，税务部门建成全国统一的电子发票服务平台。2025年，全国开 具数字化电子发票 ...

日前，在长春市双阳区中国国际能源东环加油站内，车主王先生加油完成支付缴费后，手机同步弹出一 张数字化电子发票，全过程不到30秒——这是吉林省首个加油站成功实现"交易即开票"。 在传统加油站开具发票时，车主支付后需前往收银台手动填报发票抬头、税号等信息，再由工作人员完 成人工录入、核对、打印等环节。在中国国际能源东环加油站落地的"交易即开票"场景中，车主可提前 预设发票抬头信息，加油费用结算完毕系统便会自动采集交易金额、油品类型、交易时间等核心信息， 完成加油后车主无需额外等待，现场核对后点击确认即可开票，发票实时推送至车主手机卡包、邮箱或 微信小程序，开票全程平均耗时从5分钟压缩至30秒，真正实现"交易即开票、离场即完结"。 王先生在现场体验后说："以前加油开发票，总得排队等员工录入信息，高峰期耽误时间不说，还容易 填错抬头，现在付完钱直接走，电子发票自动到手机，太省心了！"这一创新模式不仅彻底摒弃了传统 开票的排队等候、手工录入等繁琐环节，也有效解决了纸质发票易丢失、报销流程复杂等问题，更让加 油站经营主体收获了降本增效的实实在在红利。 来源：吉林日报 日前，在长春市双阳区中国国际能源东环加油站内，车主王先 ...

Core Viewpoint - The article provides guidance on how to query tax-related information through various channels, emphasizing the importance of compliance and maintaining good credit for businesses. Group 1: Querying Tax Information - There are four methods to query tax information: 1. Log in to the electronic tax bureau on a computer and navigate to the "Tax Information Query" section [3] 2. Use the electronic tax bureau APP on a mobile device to access the same query section [4] 3. Engage in online interaction through the "Tax Interaction" feature on the electronic tax bureau [5] 4. Call the tax service hotline 12366 for inquiries about policies and procedures [5] Group 2: Adjusting Invoice Limits - There are three ways to adjust invoice limits: 1. Regular adjustments made automatically by the electronic invoice service platform each month [6] 2. Temporary increases for low-risk enterprises when their invoicing reaches a certain percentage of the total limit [6] 3. Manual adjustments based on an evaluation of the business's risk level and credit status [6] Group 3: VAT Deduction Eligibility - A company that was a small-scale VAT taxpayer and reported 930,000 yuan in revenue before becoming a general VAT taxpayer cannot deduct VAT on vehicle purchase invoices obtained prior to this change, as it does not meet the necessary conditions [11][12] - The conditions for deducting VAT include not having reported production income and not having paid VAT using the simplified method during the small-scale taxpayer period [12][13]

Core Viewpoint - The article introduces the new "Smart Business Opening" feature of the Electronic Tax Bureau App, which streamlines the business registration process by automatically identifying risks and confirming registration information without risk [1]. Group 1: User Instructions - Taxpayers can log in to the Electronic Tax Bureau App using their legal representative or financial responsible person's identity and access the "Smart Business Opening" notification under "To Do" [2]. - Upon accessing the notification, users can view the "Business Opening Notice," which provides relevant information, allows for the issuance of digital electronic invoices, and offers options for other business matters [2]. Group 2: Information Displayed - The "Business Opening Notice" will display identity information based on the taxpayer's registration type, including basic information for individual businesses such as opening date, business address, industry classification, and scope of business [4]. - For enterprises, the basic information includes opening date, registration capital, accounting method, number of employees, industry classification, registered address, and legal representative details [5]. Group 3: Post-Registration Steps - After reviewing the relevant opening report, users must click "I have read" to proceed to the page displaying recommended services, where they can access various business functions [5]. - A reminder is provided that after completing the business opening, it is essential to bind a bank account to facilitate tax payments, highlighting the increasing convenience of starting a business [5].