欢迎扫描下方二维码关注： 第四步：根据实际情况填写申请额度类型、有效期起 止及申请理由等相关信息。 第五步:下拉至附件资料模块,上传相关资料后, 点击【申请】 - 回 第六步：提交申请后，会跳出提交成功提示， 点击【确定】,等待主管税务机关审核 ECH | 000 查询审批进度及查看文书步骤: 进入【 发票额度调整申请 】模块后，界面下方显示已 提交的发票额度调整申请记录。纳税人也可以在页面 上方选择申请日期起止时间、申请调整额度类型、审 核状态,进行记录筛查,并下载相应文书。 发票调额审批常见问题及答 1、问: 申请数电发票额度调整需要上传资料吗? 需要上传什么资料? 答．如您申请的额度与近半年申报销售情况不 适配，建议上传与申请调增金额相匹配的购销 合同、固定资产情况表等材料。因此，为提高 发票赋额调整的一次性通过率，建议您在提交 申请时视企业前期销售情况提供相关材料。 2、问：为什么我月初开票时，显示发票的剩余 额度还是上个月月末的数额? 答:纳税人在完成增值税申报前，可以按照上月 剩余发票额度目不超过当月发票总额度的范围内 开具发票。纳税人按规定完成增值税申报且比对 通过后，系统刷新额度，可以按照当月 ...

Core Viewpoint - The article discusses the functionalities and management of digital invoices, particularly focusing on the adjustments in quotas, the process of issuing and managing invoices, and the roles of authorized personnel in handling tax-related tasks [5][6][7]. Group 1: Digital Invoice Management - The digital invoice system includes features such as quota adjustments, cancellation and return of paper invoices, and confirmation of invoice purposes [5]. - The web and mobile platforms provide functionalities for issuing blue and red invoices, managing quotas, and querying invoice information [5][6]. - Authorized personnel, such as legal representatives and financial officers, can configure permissions based on business needs, ensuring that tax-related operations are conducted by authorized individuals [5][6][7]. Group 2: Personnel Permission Management - New personnel can be added by the legal representative or financial officer through the electronic tax bureau, where they can specify the roles and permissions for tax-related tasks [7][8]. - Existing personnel permissions can be modified by accessing the personnel management section, allowing for adjustments in their capabilities to handle tax matters [8][9]. - The mobile app also supports personnel management, enabling the addition and modification of tax personnel permissions [9][10].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices in bulk under specific circumstances, such as tax exemption and multiple project entries, using the electronic tax bureau system [1]. Group 1: Bulk Issuance of Exempt Invoices - For issuing bulk "exempt" electronic invoices, the tax rate should be set to "0" and the use of preferential policies should be marked as "yes" with the type selected as "exempt" [4]. - An example is provided for issuing an exempt invoice for Apple products, demonstrating the necessary fields to be filled in the template [4]. Group 2: Bulk Issuance of Invoices with Multiple Projects - The "invoice serial number" in the basic information section of the template serves as a unique identifier for associating invoice details and specific business information [5]. - An example illustrates how to include information for three different projects within a single invoice [5]. Group 3: Bulk Issuance of Invoices with Specific Business Types - In the template, the specific business type must be selected, and relevant information should be entered in the designated section for specific business information [7]. - An example is given for issuing invoices related to "goods transportation services" [7]. Group 4: Uploading and Finalizing Invoices - After completing the template, users should upload the saved template file in the bulk invoicing interface [9]. - Once the template is successfully imported, users can edit the content or preview the invoice before finalizing the bulk issuance [10].

Core Viewpoint - The State Taxation Administration has reported significant advancements in tax administration efficiency and digitalization during the "14th Five-Year Plan" period, enhancing taxpayer convenience and compliance [1][2]. Group 1: Digital Tax Administration - A new unified electronic tax bureau has been launched, enabling 90% of high-frequency tax payment services to be completed within 3 minutes, with 70% of taxpayers able to finalize their tax declarations with minimal input [2]. - As of June 2023, over 61 million taxpayers have utilized electronic invoices, accounting for more than 90% of the total invoicing amount [4]. Group 2: Market Regulation and Compliance - The tax authorities have made progress in promoting a unified national market and have actively addressed tax-related issues in irregular investment promotions since early 2024 [5][6]. - To standardize tax policy enforcement and reduce discrepancies, the tax administration has issued a series of policy execution guidelines and unified administrative penalty standards across six major regions [8]. Group 3: Support for Foreign Investment - Over 630 billion yuan in profits from foreign enterprises have benefited from reinvestment tax incentives during the "14th Five-Year Plan" period, with new policies introduced to further support foreign reinvestment [10]. - The implementation of "immediate refund" services for departure tax refunds has improved efficiency by over 40%, bolstering inbound tourism and consumption [10].

Group 1 - The article discusses various scenarios related to issues encountered when issuing electronic invoices, particularly focusing on QR code problems and their solutions [2] - It highlights the importance of using the correct version of the tax app to avoid errors during the QR code scanning process [2] - The article provides troubleshooting steps for different situations, such as checking the clarity of the QR code and ensuring the correct app is used for scanning [2] Group 2 - The content emphasizes the need for users to ensure their devices are properly connected to the internet when facing QR code issues [2] - It mentions that if the QR code is valid but still not working, users should consider restarting their devices as a potential solution [2] - The article also notes that the choice of app for scanning the QR code must match the app used to generate it, to avoid recognition errors [2]

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening Red-Character Digital Invoices - The process for issuing red-character digital invoices is outlined, including scenarios such as sales returns and invoice errors, where a red-character invoice must be issued [5]. - If a blue-character digital invoice has not been confirmed for use or accounting, the issuer can initiate a red invoice directly [5]. - For blue-character invoices that have been confirmed, either party can initiate the red invoice process, requiring confirmation from the other party [6]. Group 2: Delivery of Digital Invoices - Digital invoices are automatically delivered through an electronic invoice service platform, with options for delivery via email, QR codes, or download and print [8]. Group 3: Purpose Confirmation for Taxpayers - Taxpayers must confirm the purpose of digital invoices through a tax digital account if they intend to use them for VAT input tax deduction, consumption tax, or export tax refunds [10]. Group 4: Querying and Downloading Digital Invoices - Taxpayers can log into their tax digital accounts to query, download, print, or export information related to digital invoices [12]. Group 5: Total Quota for Digital Invoices - The total quota for issuing digital invoices is determined by tax authorities based on the taxpayer's risk level, credit rating, and actual business conditions, with dynamic adjustments possible [14]. Group 6: Applying for Quota Adjustments - Taxpayers can apply for adjustments to their digital invoice quotas through the electronic tax bureau by following specific steps [16].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening and Managing Digital Invoices - Digital invoices can be issued in red when there are sales returns, errors, or service interruptions, following specific procedures outlined by the tax authority [5]. - The process for issuing red digital invoices varies based on whether the original blue invoice has been confirmed for use or not, with specific rules for agricultural and solar product invoices [5][6]. - Taxpayers must adjust their input tax amounts based on the red invoices received, ensuring proper accounting practices [6]. Group 2: Delivery and Usage of Digital Invoices - Issued digital invoices are automatically delivered through an electronic invoice service platform, with additional delivery methods available such as email and QR codes [8]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts when used for VAT deductions or other tax-related applications [10]. Group 3: Querying and Adjusting Invoice Limits - Taxpayers can query, download, and export digital invoices through their tax digital accounts or personal income tax apps, allowing for easy management of invoice information [12]. - The total invoice limit for taxpayers is determined by tax authorities based on various factors and can be dynamically adjusted as needed [14]. - Procedures for applying for adjustments to the invoice limit are clearly outlined, allowing taxpayers to manage their invoicing needs effectively [16].

Group 1 - The article discusses the self-delivery methods for taxpayers in Shaanxi, including electronic mail delivery, QR code delivery, and various file format downloads [2][4]. - Taxpayers can send invoices via email by entering the recipient's email address and selecting the file format [2]. - QR code delivery allows the sender to display a QR code for the recipient to scan and obtain the invoice [2][4]. Group 2 - The article emphasizes the importance of maintaining email information in the tax digital account for successful email delivery [2]. - It outlines the steps for downloading invoices in different formats (PDF, OFD, XML) for local delivery [2]. - The content is supported by the Shaanxi Provincial Taxation Bureau and aims to provide guidance on tax invoice delivery methods [4].

Group 1 - The article discusses the process of issuing digital invoices in bulk, emphasizing the importance of the invoice serial number as a unique identifier for associating detailed information and specific business data [3][5]. - It outlines the requirements for filling in specific business types when issuing digital invoices, using "construction services" as an example, detailing the necessary fields and their character limits [6]. Group 2 - The article provides a template for bulk invoice issuance, highlighting mandatory and optional fields, including invoice type, tax status, and recipient information [6]. - It mentions the need for specific location details when issuing invoices for construction services, including administrative district names and additional identifiers based on certain conditions [6].

Group 1 - The article emphasizes the importance of maintaining project information before issuing invoices, highlighting the need for accurate data entry to avoid issues during the invoicing process [3] - It provides a reminder for users to extend the validity of facial recognition authentication to prevent bulk invoicing failures, suggesting the download of a specific template for bulk invoice issuance [3] - The article mentions the support from the National Taxation Bureau and the local tax authority, indicating a collaborative effort to streamline the invoicing process [5] Group 2 - The content includes instructions for users on how to find and maintain tax codes for goods and services, which is essential for proper invoicing [3] - It outlines the necessity of filling in specific details such as buyer information and project classification to ensure compliance with tax regulations [3] - The article also notes that the platform mentioned is a non-official resource aimed at providing learning materials and should not be considered as the standard for actual tax fees [5]