Q：
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What is the total amount for initial fapiao issuance?
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A：
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The total amount for initial fapiao issuance refers to the upper limit of total fapiao amount given by the electronic fapiao service platform within which the pilot taxpayer can issue in the month when he issues a fully digitized electronic fapiao for the first time.
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Q：
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What is the remaining available limit?
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A：
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The remaining available limit refers to the remaining amount available for fapiao issuing after deducting the used amount from the total amount can be issued by the pilot taxpayer within a natural month. Among them, the used amount includes the fapiao amount issued by the pilot taxpayer through the electronic fapiao service platform, as well as the product of the number of copies received and the maximum limit of a single fapiao issued through the value-added tax fapiao management system for paper special fapiaos, paper ordinary fapiaos, roll fapiaos, value-added tax electronic special fapiaos and value-added tax electronic ordinary fapiaos (fapiaos with many different formats should be calculated and summed separately).
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Q：
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How to adjust the total issuing amount by pilot taxpayers?
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A：
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There are three ways to adjust the total issuing amount, including regular adjustment, temporary adjustment and manual adjustment.
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Regular adjustment: refers to the automatic monthly adjustment of the total issuing amount by the pilot taxpayer by the electronic fapiao service platform.
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Temporary adjustment: refers to that when the amount issued by pilot taxpayers with low tax risk reaches a certain proportion of the total amount issued for the first time, the electronic invoice service platform will automatically temporarily increase the total amount issued for them in the current month.
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Manual adjustment: refers to the pilot taxpayer's application to adjust the total issuing amount due to changes in the actual business situation, and the competent tax authority shall adjust the total issuing amount for the taxpayer if no abnormality is found in the audit in accordance with the law and regulations
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Q：
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How do pilot taxpayers use the total amount issuing limit during the VAT declaration period?
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A：
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During the value-added tax declaration period, before completing the value-added tax declaration according to the regulations, the pilot taxpayers can issue fapiaos in the electronic fapiao service platform according to the remaining available amount of the previous month and within the range of not exceeding the total issuing amount in the current month. After completing the VAT declaration as required, the pilot taxpayers can issue fapiaos according to the remaining available amount of the current month in the electronic fapiao service platform.
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Q：
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What is the difference between the number of fapiao copies issued and the issued amount when issuing fapiao through the electronic fapiao service platform?
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A：
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There is no limit on the maximum number of fapiaos and the upper limit of each single set of fapiao if it is within the quota allowed to be issued for electronic fapiaos issued through the electronic fapiao service platform. For paper copy of fapiao issued through the electronic fapiao service platform, it should comply with the current regulations to issue fapiaos within the maximum invoicing limit and the maximum number of fapiao to be issued.
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FAQ
