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new rule! Implementation starts on May 6, everyone may be involved

TIME:2020-09-30 SOURCE:admin VIEWS:247 times

Example: A truck ETC customer has passed 20 expressways in a month. On average, each long-distance pass involves 8 different toll road management units. According to the relevant fiscal and tax electronic bill issuance regulations, a maximum of 160 electronic bills will be issued. According to the traditional financial reimbursement method, 160 invoices need to be printed one by one and recorded in the account for reimbursement.

According to Announcement No. 24, in order to facilitate financial processing, ETC customers can obtain an electronic bill summary sheet and a compressed package containing 160 electronic bills when they log on to the electronic bill service platform.

Among them, the electronic bill summary sheet lists the 20 pass records in detail, including travel time, entrance and exit information, toll amount, and 160 electronic bill codes corresponding to the itinerary, detailed amounts and tax details.

Under the condition of meeting the requirements of Caikuai [2020] No. 6, ETC customers can directly provide the electronic bill summary sheet and the compressed package containing 160 electronic bills to the financial personnel of the unit for reimbursement processing without printing paper copies. The realization of “multi-pass, one-time summary, electronic bills packaged download, paperless reimbursement filing”.

Ministry of Transport Ministry of Finance

State Administration of Taxation National Archives Administration

Announcement on related matters such as the issuance of electronic bills for toll road tolls

Ministry of Transport, Ministry of Finance, State Administration of Taxation, National Archives Administration Announcement No. 24 (2020)

In order to further standardize the issuance of toll road toll electronic bills, facilitate the financial processing of electronic bills for ETC customers and ticket-receiving units, and promote the cost reduction and efficiency enhancement of the logistics industry, the summary of toll road toll electronic bill issuance and other related matters are hereby announced as follows:

1. Toll electronic bill issuance object

Toll electronic bills are issued to customers who handle ETC cards. For the specific process and related requirements of ETC card, please consult the ETC customer service agencies of each province (region, city). Customers who have not applied for an ETC card will still pay vehicle tolls and obtain bills at the toll station in the original way.

2. Classification of toll electronic bills

(1) Toll road toll fee VAT electronic general invoice (hereinafter referred to as toll electronic invoice). Toll electronic invoices include toll electronic invoices with the words “toll” in the upper left corner and the tax rate column showing the applicable tax rate or levy rate (hereinafter referred to as the tax invoice) and the words “toll” without the word “toll” in the upper left corner and the tax rate column shows “Non-taxable” toll electronic invoices (hereinafter referred to as non-taxable invoices). For customers to use commercial toll roads, tax invoices are issued by the operators, which can be used for input value-added tax deduction according to regulations; customers can deposit tolls by recharging methods, and ETC customer service agencies can issue non-tax invoices and cannot be used for value-added Input tax deduction.

(2) Toll road toll financial bill (electronic) (hereinafter referred to as toll financial electronic bill). Clients pass through government loan-repaying highways, and the operators will issue toll financial electronic bills under the unified supervision of the financial department. Toll fee financial electronic bills are selected for pilot projects in some regions. During the pilot period, non-pilot areas will temporarily issue tax-free invoices. After the pilot is completed, toll financial electronic bills will be implemented nationwide.

Toll electronic invoices and toll financial electronic bills are collectively referred to as toll electronic bills. In view of the characteristics of toll road segmentation construction and multiple operators and managers, in order to facilitate the financial processing of toll electronic bills, according to customer needs, the toll electronic bill service platform (hereinafter referred to as the service platform) can be based on one or more trips. On the basis of summarizing the information of toll electronic invoices and toll financial electronic bills, a unified toll road toll electronic bill summary sheet (hereinafter referred to as the electronic summary sheet) is generated as a proof of summary information for the toll electronic bills issued. If the summary information of the electronic summary sheet is changed, the electronic summary sheet shall be reissued. The original electronic summary sheet will be automatically invalidated and the electronic summary sheet can be inquired through the service platform.

3. Coding rules for toll electronic bills

(1) Coding rules for toll electronic invoices.

The invoice code of the toll electronic invoice is 12 digits, and the coding rule: the first digit is 0, the second to the fifth digits represent provinces, autonomous regions, municipalities directly under the central government and the cities specifically designated in the state plan, the 6th to 7th digits represent the year, and the 8th to 10th digits represent For batches, the 11th to 12th positions are 12. The invoice number is 8 digits and is prepared annually and in batches. See Annex 1 for the electronic toll invoice.

(2) Coding rules for toll financial electronic bills.

The bill code of the toll financial electronic bill is 8 digits, and the coding rules: the first to second digits represent the administrative division code of the toll financial electronic bill regulatory agency, the third to fourth represent the classification code of the toll financial electronic bill, and the fifth to sixth Bits represent the type code of toll financial electronic bills, and the 7th to 8th bits represent the annual code of toll financial electronic bills. The bill number is 10 digits, and the sequence number is used to reflect the coding sequence of the toll financial electronic bill. See Appendix 2 for toll financial electronic bills.

(3) Coding rules for electronic summary sheets.

The single number of the electronic summary form is 16 digits, and the coding rules: the first to second digits are the province codes of the issuing institution to which the ETC user belongs, the third to sixth represent the year, the seventh to eighth represent the month, and the ninth to 16th digits are in order number. See Annex 3 for the format of the electronic summary sheet.

4. Toll electronic bill issuance process

(1) Service platform account registration. Customers log in to the service platform website www.txffp.com or “Piaogen” APP, register for free with their mobile phone number and mobile verification code, and set the buyer’s information as required. If the customer needs to change the buyer’s information, he should make the change before the recharge or pass transaction occurs to ensure that the billing information is true and accurate.

(2) Binding customer ETC card. The customer logs in to the service platform, fills in the reserved information (account holder name, certificate type, certificate number, mobile phone number, etc.) when processing the ETC card, and completes the ETC card binding after verification.

(3) Issuance of bills and summary sheets. The customer logs in to the service platform, selects the recharge or pass transaction record that needs to be issued, and applies for the generation of toll electronic invoices, toll financial electronic bills and electronic summary sheets (there is no electronic summary sheet for recharge transactions). Among them, the electronic summary sheet can summarize multiple passing transaction information according to user needs, including corresponding itinerary information, toll electronic invoice and toll financial electronic bill information, total transaction amount, etc. The electronic summary sheet and its aggregated toll electronic invoices and toll financial electronic bills are bound to each other through coding, and the relevance can be inquired through the service platform. The service platform provides customers with services such as toll electronic invoices, toll financial electronic bills, and electronic summary sheet inquiry, preview, download, and forwarding for free.

5. Provisions on Issuing Toll Electronic Bills

(1) ETC post-paid customers request toll electronic bills, through the part of the operating highway, obtain the tax invoice issued by the operator on the service platform; through the part of the government repaying the highway, obtain the part from the service platform that is managed by the operator Toll financial electronic bills issued by the author.

(2) ETC prepaid customers can choose to obtain non-tax invoices after recharging or obtain toll electronic bills after actual passing transactions.

If a customer requests a non-taxable invoice after recharging, he/she will obtain a non-taxable invoice issued in full by the ETC customer service agency on the service platform; after the actual passing transaction, the ETC customer service agency and the toll road operator will no longer request it. Issue electronic toll bills.

If the customer fails to request the non-taxable invoice after recharging, and requests the electronic bill after the actual passing transaction, refer to the ETC post-paid customer in item (1) of this article.

(3) Customers who use ETC toll roads and pay tolls can log in to the service platform on the 7th natural day after the actual toll transaction takes place, and select the corresponding pass records to obtain the toll electronic bills and electronic summary sheets; ETC prepaid Fee customers can log in to the service platform in real time after recharging, select the corresponding recharge record to obtain an invoice without tax.

(4) The service platform shall archive the toll electronic bills, electronic summary sheets and the corresponding detailed records for future reference.

6. Other regulations on toll electronic bills

(1) Toll electronic bills as electronic accounting vouchers have the same legal effect as paper accounting vouchers. They are the original vouchers for financial income and expenditure and accounting of the unit. On the basis of meeting relevant conditions, the unit can only use toll electronic bills for reimbursement Recorded in the account and filed, no more paper copies. The specific reimbursement entry and filing management shall be implemented in accordance with the “Notice of the Ministry of Finance and the State Archives Administration on Regulating the Reimbursement Entry and Filing of Electronic Accounting Vouchers” (Cai Kuai [2020] No. 6).

(2) The input value-added tax deduction of toll road tolls shall be implemented in accordance with the relevant provisions of the current value-added tax policy. The input tax amount of the electronic invoice for tolls declared and deducted by the general VAT taxpayer shall be filled in the “Verified Value Added Tax Compliant” in the “Attachment to the Value-Added Tax Return (II)” (details of the input tax amount of the current period). “Special Invoice” in the relevant column.

(3) After obtaining the electronic toll invoice, the taxpayer shall log in to the comprehensive service platform of value-added tax invoice to confirm the purpose of the invoice. The State Administration of Taxation provides taxpayers with batch selection and confirmation services of toll electronic invoices through the comprehensive service platform for value-added tax invoices.

(4) Units and individuals can log on to the National Value-Added Tax Invoice Inspection Platform (https://inv-veri.chinatax.gov.cn) to inspect the electronic toll invoice information. Units and individuals can log on to the National Financial Electronic Bills Checking Platform (http://pjcy.mof.gov.cn) to check the toll financial electronic bills information.

Seven, business consulting

Tolls paid using ETC cards and ETC card recharge fees are used to issue toll electronic bills instead of paper bills. Customers can call the hotline for business consultation and complaints. You can call the invoice service platform hotline 95022 for the issuance of toll electronic invoices; the hotlines of ETC customer service agencies in all provinces (regions, cities) can log in to the invoice service platform for inquiries; tax issues such as the inspection and deduction of toll electronic invoices can call the tax service Hotline 12366.

This announcement will take effect on May 6, 2020. The “Announcement of the Ministry of Transport and the State Administration of Taxation on the Issuance of Electronic General Invoices for Toll Road Tolls, etc.” (Announcement No. 17 of the Ministry of Transport of 2020) shall be repealed at the same time.

Attachment: 1. Toll road toll fee VAT electronic general invoice ticket sample

2. Toll road toll financial bill (electronic) ticket sample

3. Example of electronic bill summary sheet for toll road tolls

Ministry of Transport  Ministry of Finance

State Administration of Taxation National Archives Administration

April 27, 2020

Interpretation of the “Announcement of the Ministry of Transport, the Ministry of Finance, the State Administration of Taxation, and the National Archives Administration on the Issuance of Electronic Bills for Toll Road Tolls”

1. Background

In order to promote the cost reduction and efficiency increase of the logistics industry, and further improve the service level of toll roads, on December 25, 2017, the Ministry of Transport and the State Administration of Taxation jointly issued the “Ministry of Transport and the State Administration of Taxation on the Issuance of Electronic Invoices for Toll Road Tolls Announcement on other related matters” (Announcement No. 66, 2017 of the Ministry of Transport).

On December 31, 2019, the State Administration of Taxation issued the “Announcement on the Cancellation of Value-Added Tax Administration Issues such as the Verification and Confirmation Period of VAT Deduction Vouchers” (State Administration of Taxation Announcement No. 45 of 2019). In accordance with the relevant requirements of Announcement No. 45 on the cancellation of the verification period for VAT deduction certificates, on March 10, 2020, the Ministry of Transport and the State Administration of Taxation revised the relevant content of Announcement No. 66 and reissued the “Transportation Announcement of the Ministry of State Administration of Taxation on the Issuance of Electronic Common Invoices for Toll Road Tolls and Other Related Matters (Announcement No. 17 of 2020 of the Ministry of Transport).

In accordance with current policies and regulations, ETC customers can obtain toll road tolls value-added tax electronic general invoices (hereinafter referred to as “toll electronic invoices”) through a unified nationwide toll invoice service platform. Toll roads, especially expressways, are constructed in sections and then gradually connected to form a network. The operators (investment toll subjects) are not the same. When ETC customers pass, the tolls paid by them will be split to different operators and managers according to the mileage and charging standards of different road sections. According to fiscal and taxation policies, when ETC customers are involved in multiple road sections under the jurisdiction of multiple operators, they must issue multiple electronic invoices for tolls. Because traditional account reimbursements need to provide paper accounting vouchers, ETC customers need to print out the toll electronic invoices one by one after downloading, which will bring inconvenience to the financial processing of ETC customers and enterprises and institutions and increase the workload. In addition, as the conditions for issuing financial electronic bills are not yet available, the ETC customer service agency will temporarily issue electronic invoices for non-taxable tolls for government loan repayment highways (the tolls are government fund revenues).

2. Related adjustment changes

In order to further improve the service level of toll roads, standardize the issuance of electronic bills of toll roads, and facilitate the financial processing of electronic bills for ETC customers and ticket-receiving units, the Ministry of Transport, together with the Ministry of Finance, the State Administration of Taxation, and the National Archives, adhere to the principle of user first and problem-oriented. On the basis of optimizing and improving the content of Announcement No. 17, on April 27, 2020, the Announcement of the Ministry of Transport, the Ministry of Finance, the State Administration of Taxation, and the National Archives Administration on the Issuance of Toll Road Toll Electronic Bills and Other Related Issues (No. 24, 2020 of the Ministry of Transport), realized “multiple passes, one summary, electronic bills packaged and downloaded, and paperless reimbursement filing”.

(1) Optimize the filing of electronic bill reimbursement. It is clarified that electronic toll bills have the same legal effect as electronic accounting vouchers and paper accounting vouchers, and are the original vouchers for unit financial revenue and expenditure and accounting. On the basis of meeting the relevant conditions, the unit can only use toll electronic bills for reimbursement, entry and filing, and no longer print it out as paper. The specific reimbursement entry and filing management shall be implemented in accordance with the “Notice of the Ministry of Finance and the State Archives Administration on Regulating the Reimbursement Entry and Filing of Electronic Accounting Vouchers” (Cai Kuai [2020] No. 6).

(2) Provide a summary sheet of electronic bills for toll road tolls. In view of the characteristics of toll roads such as segmented construction and diversified operation and management, in order to facilitate the financial processing of toll electronic bills, according to the needs of ETC customers, the toll electronic bill service platform can summarize toll electronic invoices based on one or multiple trips. Based on the information of the toll financial electronic bills, an electronic summary sheet is generated uniformly as a proof of the summary information of the toll electronic bills.

(3) Initiate a trial of issuing financial bills (electronic) for toll road tolls. ETC customers pass through government loan-repaying highways, and the operators will issue toll financial electronic bills under the unified supervision of the financial department. Toll fee financial electronic bills are selected for pilot projects in some regions. During the pilot period, non-pilot areas will continue to issue electronic invoices for non-taxable tolls for the time being. After the pilot is completed, toll financial electronic bills will be implemented nationwide.

Three, example description

For example, a truck ETC customer has passed 20 expressways in a month. On average, each long-distance pass involves 8 different toll road management units. According to the relevant fiscal and tax electronic bill issuance regulations, a maximum of 160 electronic bills will be issued. According to traditional financial reimbursement methods,160 invoices are printed one by one and credited for reimbursement. According to Announcement No. 24, in order to facilitate financial processing, ETC customers can obtain an electronic bill summary sheet and a compressed package containing 160 electronic bills when they log on to the electronic bill service platform. Among them, the electronic bill summary sheet lists the 20 pass records in detail, including travel time, entrance and exit information, toll amount, and 160 electronic bill codes corresponding to the itinerary, detailed amounts and tax details. Under the condition of meeting the requirements of Caikuai [2020] No. 6, ETC customers can directly provide the electronic bill summary sheet and the compressed package containing 160 electronic bills to the financial personnel of the unit for reimbursement processing without printing paper copies. The realization of “multi-pass, one-time summary, electronic bills packaged download, paperless reimbursement filing”.

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