Group 1 - The article outlines specific requirements for the remarks section of invoices for various business activities, including the need to specify taxpayer names, identification numbers, and service details for construction and real estate transactions [1] - It details the requirements for invoices related to insurance tax collection, transportation services, and the sale of prepaid cards, emphasizing the importance of including specific information in the remarks section [1] - The article also mentions the automatic printing of "YD" for certain small-scale taxpayers and the need for specific remarks when tax authorities issue invoices for personal insurance agents [1] Group 2 - The article explains the classification of sales entities for motor vehicle invoices, which includes manufacturers, authorized dealers, and other traders, as per the regulations set by the National Taxation Bureau [2] - It describes the process for downloading and printing electronic invoices through the new electronic tax bureau, providing step-by-step instructions for both individual and batch downloads [3][4][5][6] - The article provides guidance on how to modify incorrect sales party information in the electronic tax bureau, including changes to address, phone number, and bank account details [7][8][9][10]

Group 1 - The article provides a step-by-step guide on how to query and download invoices through the tax authority's platform [3][4]. - Users can select the type of query, either "issue invoice" or "obtain invoice," and then choose the relevant conditions before clicking "query" [3]. - After the results are displayed, users can select the invoices they wish to download and confirm the download type to complete the process [4]. Group 2 - The article emphasizes the importance of using the official tax authority platform for accurate and reliable tax-related services [10]. - It includes a reminder that the platform mentioned is a non-official one, created for educational purposes, and should not be considered as the standard for tax fees [9].

Core Viewpoint - The article provides a comprehensive guide on how to handle the red invoice process in the new electronic tax system, emphasizing the importance of correctly issuing and confirming red invoices to resolve common issues faced by taxpayers [3][4]. Summary by Sections Red Invoice Issuance Process - Taxpayers can issue red invoices when there are errors in the original invoices, such as returns or service interruptions, following the guidelines set by the State Administration of Taxation [3][4]. - The process involves filling out a "Red Invoice Information Confirmation Form" which must match the original blue invoice details [4][5]. Rules for Red Invoice Issuance - Different types of invoices have specific rules for red issuance: - Digital invoices can offset other digital invoices and paper invoices issued through the electronic invoice service platform [6]. - Paper invoices can only offset other paper invoices and tax-controlled invoices, not digital invoices [6]. - Tax-controlled invoices can only offset other tax-controlled invoices [6]. Situations for Red Invoice Issuance - If the recipient has not confirmed the invoice's purpose or recorded it, the issuer can automatically issue a red invoice without the recipient's confirmation [7]. - If the recipient has confirmed the invoice's purpose, either party can initiate the red invoice process, requiring mutual confirmation [8]. - If the original invoice has been used for VAT deduction, the taxpayer must adjust their input tax until the red invoice is received [9]. Restrictions on Red Invoice Issuance - Red invoices cannot be issued if the original blue invoice has been voided, fully offset, or is in a state of abnormal tax deduction [10]. - Specific VAT purposes such as "pending refund" or "already deducted" also restrict the issuance of red invoices [10]. Choosing the Reason for Red Invoice - Taxpayers must select the appropriate reason for issuing a red invoice based on the actual business situation, with restrictions on certain combinations of goods and services [11]. Steps for Issuing Red Invoices - The process involves logging into the electronic tax bureau, selecting the appropriate options, and confirming the details of the original blue invoice [14][19]. - If the red invoice is for a paper type, additional steps are required to manually issue the red invoice [21]. Confirmation Process for Red Invoices - The recipient must confirm the red invoice information through the electronic tax bureau, ensuring all details are accurate before proceeding [30][31]. - If the confirmation is not completed within 72 hours, the red invoice confirmation will be voided [29].

Core Viewpoint - The article introduces a convenient method for taxpayers to issue electronic invoices through the Electronic Tax Bureau APP using the "Scan to Invoice" feature, detailing the operational steps involved. Group 1: Operational Steps - Step 1: Taxpayers log in to the Electronic Tax Bureau APP as a business entity and navigate to "Invoice Usage" to access "Blue Invoice Issuance" [1]. - Step 2: Enter the "Blue Invoice Issuance" interface and click on "Scan to Invoice" [2]. - Step 3: Access the "Scan to Invoice" interface [3]. Group 2: QR Code Options - The system provides two types of QR codes: Basic Information QR Code and Transaction Information QR Code [4]. Group 3: Basic Information QR Code - For the Basic Information QR Code, taxpayers click on the relevant prompt to view and download the QR code, which allows the buyer to scan and fill in the invoice header information. This information will be synchronized and displayed on the main page for invoice issuance [6]. - Important: The validity period for the header information added via the Basic Information QR Code is 48 hours [7]. Group 4: Transaction Information QR Code - For the Transaction Information QR Code, taxpayers can switch to this option and fill in the invoice details, excluding the buyer's information, before generating the QR code [9]. - After confirming the generation, the system creates a Transaction Information QR Code, which can be saved or sent via email for the buyer to scan and complete the invoice issuance. The validity period for this QR code is 24 hours [11].

Core Viewpoint - The article discusses the implementation and management of electronic invoices (数电票) for taxpayers, addressing common questions and providing guidance on invoice limits and adjustments. Group 1: Electronic Invoice Management - The introduction of electronic invoices has led to an increase in taxpayer familiarity with the system, but some users have questions regarding the restoration of invoice limits and the progress of limit adjustment reviews [3]. - Taxpayers can issue invoices based on the remaining invoice limit from the previous month, provided they have completed their VAT declaration [5][11]. Group 2: Invoice Limit Restoration - For monthly VAT filers, the available invoice limit before declaration is the remaining limit from the previous month, and it is restored after successful declaration [5]. - For quarterly VAT filers, the invoice limit is automatically restored at the beginning of each month, except during the declaration month, where the same rules apply as for monthly filers [5]. Group 3: Invoice Adjustment Queries - Taxpayers can check the status of their invoice limit adjustment applications on the relevant platform, including application date, adjustment type, and review status [7]. - If the review status is "not approved," taxpayers can download a notification to understand the reasons and resubmit their application with the necessary corrections [7]. Group 4: Prepayment of VAT - General taxpayers in the trial period must prepay 3% of the sales amount for the invoices issued when applying for manual adjustments to their monthly invoice limit [11]. - For multiple applications within the same month, the same prepayment rule applies based on the sales amount of previously issued invoices [11]. Group 5: Red-Invoice Impact - Issuing red invoices (红字数电票) increases the available invoice limit for the month, but this does not apply if the red invoice is issued across months or cannot be matched with the original electronic invoice [13].

财税IT：与时俱进，为财税改革提供数字化落地抓手。 财税体制是指政府以税收作为主要财政来源以实现政府职能的相关举措和制度。 在历次财税体制改革 过程中，财税IT与时俱进，为改革提供数字化落地抓手，覆盖收支两端，推进政企协同。 2023年底中央经济工作会议提出谋划新一轮财税体制改革。 2024年 政府工作报告提到要谋划新一轮财税体制改革，落实金融体制改革部署，加大对高质量发展的财税金融支持。 6月25日国家审计署在《2023年度中央预算执行 和其他财政收支的审计工作报告》中再次提及谋划新一轮财税体制改革。 欢迎所有对计算机产业研究和投资感兴趣的盆友（包括云计算、网络安全、医疗I T、金融科技、人工智能、自动驾驶等）后台留言加入我们的行业交流 群。我们的目标是建立系统的计算机产业研究框架，提高整个A股的I T行业研究水平，减少韭菜数量，普度众生。 法律声 明 财政端：专业性强，预算管理一体化2.0带来新需求。 2002年以来的"金财工程"奠定了我国财政信息化的基础架构，其中业务管理及信息系统建设主要由预算编制 系统、国库集中支付系统、非税收入收缴管理系统、政府采购系统、债务管理系统、现金管理系统、决策支持系统建设 ...