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  1. [主題分類] 財政、金融、審計/稅務
  2. [發文機構] 國家稅務總局北京市稅務局
  3. [聯合發文單位]
  4. [實施日期] 2020-03-16
  5. [成文日期] 2020-03-17
  6. [發文字號] 通告2020年第〔〕4號
  7. [廢止日期]
  8. [發佈日期] 2020-03-17
  9. [有效性]
  10. [文件來源] 政府公報 年 第期(總第期)

國家稅務總局北京市稅務局關於推行增值稅電子發票公共服務平臺[優化版]的通告

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通告2020年第4號

  為進一步深化稅務系統“放管服”改革,優化稅收營商環境,提升企業開辦效率,降低企業開辦成本,按照國家稅務總局統一部署,在前期增值稅電子發票公共服務平臺(以下簡稱“公共服務平臺”)的基礎上,推行使用公共服務平臺(優化版),納稅人免費領取稅務UKey後,即可通過公共服務平臺(優化版)開具增值稅普通發票、增值稅電子普通發票、增值稅專用發票、機動車銷售統一發票和二手車銷售統一發票。現將有關事項通告如下:

  2020年3月16日起,需要開具增值稅普通發票、增值稅電子普通發票和增值稅專用發票的新辦納稅人,統一免費領取稅務UKey開具發票;已經領取稅務UKey開具發票的納稅人,在核定對應票種後,開具增值稅專用發票。

  2020年4月1日起,需要開具機動車銷售統一發票和二手車銷售統一發票的新辦納稅人,統一免費領取稅務UKey開具發票;已經領取稅務UKey開具發票的納稅人,在核定對應票種後,開具機動車銷售統一發票和二手車銷售統一發票。

  特此通告。

國家稅務總局北京市稅務局

2020年3月17日


Announcement of Beijing Municipal Tax Service, State Taxation Administration on the Implementation of the Public Service Platform for VAT E-invoices [Enhanced Version]

Announcement [2020] No. 4

To further deepen the reform of delegating powers, improving regulation and optimizing services in the tax system, optimize the business environment for taxation, improve the efficiency of business start-up, and reduce the cost of business start-up, we will, based on the previous Public Service Platform for VAT E-invoice (hereinafter referred to as the “Public Service Platform”), implement the Public Service Platform (Enhanced Version) according to the unified deployment of State Taxation Administration. After taxpayers receive the tax UKey for free, they can issue general VAT invoices, electronic general VAT invoices, special VAT invoices, uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales through the Public Service Platform (Enhanced Version). Relevant matters are hereby notified as follows:

From March 16, 2020, new taxpayers who need to issue general VAT invoices, electronic general VAT invoices and special VAT invoices will receive tax UKey for free to issue invoices. Taxpayers who have received the tax UKey to issue invoices may issue special VAT invoices after checking and approving the corresponding types of invoices.

From April 1, 2020, new taxpayers who need to issue uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales will receive tax UKey for free to issue invoices. Taxpayers who have received the tax UKey to issue invoices may issue uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales after checking and approving the corresponding types of invoices.

The Announcement is hereby given.

Beijing Municipal Tax Service, State Taxation Administration

March 17, 2020

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