Core Viewpoint - Starting from May 1, 2025, the traffic management department will no longer review paper vehicle sales invoices for applicants who have issued electronic invoices, streamlining the vehicle registration and transfer process [2][3]. Group 1: Electronic Invoicing Process - Taxpayers must log into the electronic tax bureau and navigate to the invoice business section to issue blue vehicle sales invoices [2][3]. - The system allows taxpayers to select the type of invoice and fill in necessary buyer and seller information, including vehicle identification details [4][5]. - Successful issuance of electronic invoices will automatically deliver them to the recipient's digital account [6][7]. Group 2: Specific Business Invoicing - For second-hand vehicle sales, specific businesses such as auction companies and dealerships can issue "Second-hand Vehicle Sales Unified Invoices" through the electronic tax platform [7][8]. - The process involves selecting the invoice type and filling in relevant vehicle and transaction details before confirming the issuance [10][11]. Group 3: Red Invoicing Process - Taxpayers can issue red invoices for previously issued blue vehicle sales invoices, allowing for full or partial redemptions based on actual business needs [15][19]. - The process requires logging into the electronic tax bureau, selecting the red invoice issuance function, and confirming the necessary details [22][24]. Group 4: Red Invoicing for Second-hand Vehicles - Second-hand vehicle businesses can also issue red invoices for previously issued second-hand vehicle sales invoices, following a similar process as outlined for blue invoices [21][25]. - The system allows for the selection of reasons for issuing red invoices and requires confirmation from the buyer in certain cases [26].

Core Viewpoint - The article provides a detailed guide on the process of issuing electronic invoices for motor vehicles, including steps for both buyers and sellers, emphasizing the importance of compliance with tax regulations and the efficiency of electronic invoicing systems [4][5][6][9][10][12]. Group 1: Electronic Invoice Issuance Process - The first step involves accessing the electronic tax bureau and selecting the appropriate options for issuing an invoice, specifically for motor vehicle sales [4]. - In the second step, users must choose the type of invoice, such as "Unified Invoice for Motor Vehicle Sales" [5]. - The third step requires entering the actual transaction details, including buyer and seller information, and specifying if the buyer is an individual [6]. - The fourth step involves inputting vehicle-specific information, such as vehicle type and license plate, before finalizing the invoice issuance [6]. Group 2: Special Cases in Invoice Issuance - For second-hand vehicles, the process includes selecting "Unified Invoice for Second-Hand Vehicle Sales" and may involve additional options for reverse invoicing if the seller is a dealership [7]. - The issuance of red-letter invoices (for corrections) requires a specific process where the seller confirms the invoice details and submits the reason for the correction [10]. - Buyers can also confirm red-letter invoices by logging into the electronic tax bureau and selecting the appropriate confirmation status [12].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices for motor vehicle sales and the process for issuing red invoices, highlighting the transition to digital invoicing in the automotive industry and the implications for tax administration [11][12][27]. Group 1: Electronic Invoice Issuance - The process for issuing electronic invoices for motor vehicle sales involves logging into the electronic tax bureau and selecting the appropriate options for invoice issuance [12][14]. - Users must accurately fill in buyer and seller information, including vehicle identification details, before submitting the invoice [17][19]. - As of May 1, 2025, electronic invoices will be used for vehicle registration and transfer processes, eliminating the need for paper invoices [11][12]. Group 2: Red Invoice Issuance - The procedure for issuing red invoices starts with logging into the electronic tax bureau and selecting the red invoice option [20][21]. - Users can choose the reason for issuing a red invoice and must submit the relevant information for processing [23][24]. - The system allows for direct issuance of red invoices without requiring confirmation from the other party, streamlining the process [24][26].

Core Viewpoint - The article discusses the procedures and guidelines for issuing blue and red invoices in the context of electronic tax administration, emphasizing the importance of accurate information entry and compliance with tax regulations [8]. Group 1: Blue Invoice Issuance - The process for issuing blue invoices includes logging into the electronic tax bureau, selecting the appropriate options, and accurately filling in the buyer and seller information along with the vehicle identification number [4][5]. - Users are guided to choose the type of invoice from a dropdown list and must ensure that all information is filled out correctly before submitting the invoice [4][5]. Group 2: Red Invoice Issuance - The article outlines the steps for issuing red invoices, which involve logging into the electronic tax bureau, selecting the red invoice option, and confirming the details of the invoice to be redressed [6]. - It is important for users to select the reason for issuing a red invoice and to submit the confirmation details accurately [6].

Core Viewpoint - From May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration, streamlining the registration process and promoting automotive consumption and circulation [3]. Group 1: Electronic Invoice Handling - Taxpayers can issue red invoices when there are errors in the blue invoices for vehicle sales or when goods are returned [4][5]. - The process for issuing a red invoice includes logging into the electronic tax bureau, selecting the appropriate options, and entering the red invoice information [6][8]. Group 2: Red Invoice Confirmation Process - After entering the red invoice information, taxpayers must select the corresponding invoice and confirm the details before submitting [7][9]. - Once the buyer confirms the red invoice information, the seller can proceed to issue the red invoice by selecting the confirmed information [11].

Core Viewpoint - The article provides a detailed guide on how to issue blue invoices through the electronic tax bureau, emphasizing the step-by-step process for businesses to follow in order to comply with tax regulations and streamline their invoicing procedures [3][4][6]. Group 1: Steps to Issue Blue Invoices - Businesses must log in to the electronic tax bureau's website using their corporate identity [3]. - Navigate through the menu by selecting "Tax Handling" → "Invoice Usage" → "Invoice Issuance" → "Blue Invoice Issuance" [4]. - Access the "Blue Invoice Issuance" interface and click on "Issue Invoice Now" [6]. - Choose between issuing an "Electronic Invoice" or a "Paper Invoice," with the example focusing on electronic invoices [7]. - Fill in the necessary details such as buyer and seller information, ensuring that the buyer's information is auto-filled and cannot be modified [9]. - Enter the vehicle identification number and other relevant details, confirming accuracy before clicking "Issue Invoice" [10]. - The system will perform an automatic verification, and upon success, the invoice will be delivered to the recipient's digital account [11].

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].

Group 1 - The article discusses the transition from paper invoices to electronic invoices for vehicle sales, indicating that the police traffic management department will no longer review paper invoices [2] - Applicants can still use paper invoices to process related business with the police traffic management department, despite the shift to electronic verification [2] - In case of system unavailability of electronic invoice information, applicants can provide a dynamic QR code from the national VAT invoice verification platform for verification by the police [2] Group 2 - The article emphasizes the importance of using the national VAT invoice verification platform for checking invoice authenticity [2] - It provides a link to the national VAT invoice verification platform for users to log in and verify their invoices [2]