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明年2月1日起北京市收费公路将全面使用电子发票
Yang Shi Xin Wen· 2025-11-29 07:39
(总台记者 纪乐乐 尹一男) 为确保改革平稳过渡,2025年11月30日至2026年1月31日设置过渡期。其间,北京市收费公路收费站混 合车道将并行提供电子发票(票据)和纸质发票(票据),各收费站将陆续启用通行费电子发票功能。 司乘人员通过移动支付或现金缴纳通行费时,默认提供电子发票(票据);如需纸质发票(票据),需 在支付前主动告知收费员,现场打印获取。需注意的是,电子发票与纸质发票仅能二选一获取,已打印 纸质发票的无法再补开电子发票。 2026年2月1日起,北京市收费公路混合车道全面启用电子发票(票据),通行现场不再提供纸质发票 (票据)。司乘人员驶离收费站后,可通过"乐速通"APP或"乐速通ETC"微信小程序首页的"人工收费 发票"栏目,自行查询、下载、打印电子凭证,操作便捷高效。据悉,通行费电子发票(票据)的法律 效力、基本用途与纸质发票完全一致,可满足报销入账等各类需求。 记者从北京市交通委员会获悉,近日,北京市交通委、税务局、财政局联合发布《关于北京市收费公路 收费站混合车道全面使用电子发票(票据)的通告》。2026年2月1日起,北京全市收费公路混合车道现 场不再提供纸质发票(票据),全部启用电子 ...
热点“京”选 | 事关通行费、发票、车辆购置税等货物和劳务税热点问题汇总!
蓝色柳林财税室· 2025-07-31 05:05
Group 1 - The article discusses the tax policies related to various financial products, including the exemption of VAT for certain asset management products held until maturity [2] - It outlines the procedures for cross-border taxable activities and the conditions under which taxpayers do not need to reapply for exemption after initial registration [3] - The article emphasizes the importance of maintaining proper documentation for tax exemption claims to avoid penalties [3] Group 2 - It details the process for VAT deduction on electronic toll invoices, including the requirement for taxpayers to confirm the invoice usage through the VAT invoice service platform [5][6] - The article specifies that small-scale taxpayers can choose their tax reporting period, either monthly or quarterly, but cannot change this choice within the same fiscal year [8] - It highlights the need for certain production enterprises, such as those producing methanol gasoline and biodiesel, to maintain a tax deduction ledger as per regulatory requirements [10] Group 3 - The article clarifies the conditions under which software products can enjoy VAT tax incentives, including the necessity for certification from recognized software testing institutions [12] - It discusses the handling of non-taxable invoices for prepaid cards and the necessary steps for issuing negative invoices in case of customer returns [10][11] - The article mentions that specific tax offices must be visited for processing vehicle purchase tax exemptions [13]