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Announcement of the State Taxation Administration on Matters Concerning the Implementation of the Electronic Special Value-Added Tax Invoice System among Newly-Formed Taxpayers

国家税务总局关于在新办纳税人中实行增值税专用发票电子化有关事项的公告

  • Announcement of the State Taxation Administration on Matters Concerning the Implementation of the Electronic Special Value-Added Tax Invoice System among Newly-Formed Taxpayers
  • 国家税务总局关于在新办纳税人中实行增值税专用发票电子化有关事项的公告

  • (Announcement No. 22 [2020] of the State Taxation Administration)
  • (国家税务总局公告2020年第22号)

  • For the purposes of fully implementing the Regulation on Optimizing the Business Environment, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” in the taxation field, and promoting the use of electronic invoices, the State Taxation Administration has decided to implement the electronic special value-added tax invoice system (hereinafter referred to as the “electronic special invoice system”) among newly formed and registered taxpayers (hereinafter referred to as “newly-formed taxpayers”) nationwide on the basis of the pilot program implemented in three regions, namely, Ningbo, Shijiazhuang and Hangzhou, at the early stage. The relevant matters are hereby announced as follows:
  • 为全面落实《优化营商环境条例》,深化税收领域“放管服”改革,加大推广使用电子发票的力度,国家税务总局决定在前期宁波、石家庄和杭州等3个地区试点的基础上,在全国新设立登记的纳税人(以下简称“新办纳税人”)中实行增值税专用发票电子化(以下简称“专票电子化”)。现将有关事项公告如下:
  • I. Beginning on December 21, 2020, the electronic special invoice system shall be implemented among the newly-formed taxpayers in 11 regions, namely, Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen, and the scope of invoice recipients shall cover the whole country. The scope of recipients of electronic special VAT invoices (hereinafter referred to as “electronic special invoices”) issued by the taxpayers that have been included in the pilot program in three regions, namely, Ningbo, Shijiazhuang, and Hangzhou, shall be expanded to cover the whole country.
  •   一、自2020年12月21日起,在天津、河北、上海、江苏、浙江、安徽、广东、重庆、四川、宁波和深圳等11个地区的新办纳税人中实行专票电子化,受票方范围为全国。其中,宁波、石家庄和杭州等3个地区已试点纳税人开具增值税电子专用发票(以下简称“电子专票”)的受票方范围扩至全国。
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