1. Keywords in the era of all-electric invoices
Keyword 1: De-intermediation, elimination of middlemen
Under the background of all-electric invoices, enterprises have achieved the goal of eliminating media and middlemen. They no longer need to prepare special equipment for tax control, handle invoice type verification, and no longer need to receive all-electric invoices. It can realize "invoice issuance immediately after opening", truly build a "powerful and free tax digital infrastructure centered on serving taxpayers and payers", and reduce corporate tax collection costs.
Keyword 2: National unity
The all-electric invoice pilot is the preliminary practical work for the establishment of a national unified electronic invoice service platform. The unified national electronic invoice service platform will greatly promote the electronicization of invoices and provide the possibility for "cross-provincial enterprises to handle tax-related and fee-related matters nationwide" and "direct connection between tax companies and automatic tax declarations."
Keyword 3: Dynamic credit limit
The face limit of all-electricity invoices has been cancelled, and the "total credit limit management" plan has been implemented to dynamically adjust the credit limit based on taxpayers' risk ratings, tax credit levels and other factors. However, the adjustment of dynamic quotas also makes enterprises face greater tax compliance risks and risk control challenges.
Keyword 4: Remove the board type, one-vote type
All-electric invoices can be delivered in the form of data messages, eliminating specific format requirements such as PDF and OFD. The use of all-electric invoices can further strengthen the nature of invoices to record transaction information and achieve "one-ticket" integration of economic transaction information.
2. In the era of all-electric invoices, what are the difficulties in fully electronic invoices?
Difficulty 1: Traditional financial processes based on paper invoices face challenges
At present, most corporate value-added tax special invoice management processes are built on a system based on paper-based special invoices. After the era of all-electronic invoices arrives, all invoices will exist in the form of electronic invoices, which will cause problems to the original system. Huge impact, the method of printing out bills for reimbursement is neither safe nor compliant.
Solution: iBox not only realizes the automatic collection and archiving of electronic accounting data, but also considers that paper files will still be used for some time in the future, and provides a solution for the simultaneous management of paper files and electronic files , recording changes in paper files and The borrowing status makes the internal review and external audit of accounting file management more convenient and comprehensive.
Difficulty 2: Full electric upgrade, de-formatization, how to manage invisible tickets?
The public accounting system of some enterprises already has early electronic invoice management capabilities. However, although all-electric invoices still exist in electronic form after they are launched online, they have unified the electronic invoice service platform, and the features of elementization and de-formatization will make the invoices submitted by the account reimbursers causing considerable difficulties.
In the previous era of electronic invoices, OFD or PDF format files could be provided to finance when reporting accounts to the public. In the era of all-electric invoicing, there are no layout files anymore, and end-to-end data stream transmission is most likely to be adopted. That is, after the supplier issues an invoice through the platform, the invoice is directly sent to the purchasing end in elemental structured data, and the purchasing side receives it through the accounting software. And automatic review and visual presentation. If the purchaser does not have a system or the system does not support the reception and circulation of the above data, not only will it be difficult to complete intelligent operations such as automatic invoice verification and duplication checking, but it will also become impossible to submit reimbursement normally.
Solution : It is mentioned in "The Latest Progress of All-Electric Invoices: Relevant Consultation Collection (Part 1)" that all functions of iBox are applicable to all types of invoices ( paper invoices, electronic invoices, all-electric invoices) , and iBox will pass the invoice RPA enables invoice verification and duplication checking, and is seamlessly linked to DingTalk. The fastest reimbursement can be received in just 30 minutes.
Difficulty three: How to deduct factorized invoices?
After the all-electric special ticket is elementized and de-formatted, input deduction will also become one of the difficulties. Without a carrier, where can the data to be deducted be stored? How to connect to the tax bureau for deduction?
Solution : iBox+RPA can organize the output invoice comparison table and input invoice comparison table according to the rules, and list the tax amount comparison. RPA can also perform automated certification and deduction check on input invoices.
Difficulty 4 : How to record consolidated invoicing, partial reimbursement, and partial write-off?
The tax bureau manages the total amount issued by pilot enterprises. The total amount issued refers to the upper limit of the total amount (excluding value-added tax) of invoices issued by pilot taxpayers within a natural month.
Since there is no limit on the amount, the supplier may issue multiple contracts in one invoice. The purchaser needs to submit the approval process separately and perform write-offs in batches. There may be situations where the face balance cannot be remembered and the write-off balance cannot be written off in a timely manner. .
Solution: Yunzhi Automated Invoicing System has accumulated a lot of experience in customer golden tax invoicing over the years. It centralizes the processing of invoice issuance rules on the invoicing software side, which greatly facilitates the maintenance of complex supplier and invoice processing rules. Really solve the smooth bottleneck at the invoicing output end.
Enterprises should establish and improve electronic accounting voucher management systems such as electronic invoices as soon as possible and actively promote the "electronic filing single-track system." Do a good job and comply with the policy compliance requirements such as Finance and Accounting [2020] No. 6, change the practice of only using electronic invoice printouts as the only basis for accounting, establish a complete electronic accounting data management system, and build electronic accounting file management systems and other tools, Properly keep the original electronic accounting data.
At the same time, the advancement of electronic invoices and electronic accounting files has also brought new opportunities to the digital development of enterprises. Enterprises should take the new policy as an opportunity to actively promote paperless accounting files, significantly reduce costs such as consumables and warehousing, and make accounting work more economical and environmentally friendly; they should aim at a single-track electronic filing system to reconstruct and optimize the accounting file management process , significantly reduce labor costs and achieve the goal of cost reduction and efficiency improvement.