Q：
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Whether the pilot taxpayer needs to recall the issued fapiao after issuing the red ink fapiao through the electronic fapiao service platform?
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A：
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When the fully digitized electronic fapiao issued by the pilot taxpayer through the electronic fapiao service platform is red offset, there is no need to recover the fully digitized electronic fapiao and its paper printout; When the paper fapiao issued through the electronic fapiao service platform is red offset, the red offset paper fapiao needs to be recovered.
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Q：
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When taxpayers do not use the electronic fapiao service platform to issue fapiaos, but use the electronic fapiao service platform to confirm the purpose of fapiaos, how to initiate the red ink fapiao issuance process after receiving fapiaos and confirming the purpose of fapiaos?
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A：
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The red ink fapiao issuing process needs to be initiated in the electronic fapiao service platform.
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Q：
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What is a tax digital account?
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A：
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The tax digital account is an application for taxpayers, which collects various tax related data and integrates query, fapiao usage and business application. Through the collection of full scale fapiao data, it provides taxpayers with fapiao purpose check confirmation service, fapiao delivery, fapiao query statistics, and supports taxpayers to download and print fully digitized electronic fapiaos, while meeting taxpayers' needs for fapiao inspection, fapiao entry identification, tax matter notice query, tax policy query, and application for adjustment of total amount of fapiao issued.
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Q：
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What are the fapiaos collected by the tax digital account? What fapiaos cannot be collected at present?
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A：
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The tax digital account background program collects the full scale of fapiao data, including fully digitized electronic fapiao, paper VAT special fapiao, VAT electronic special fapiao, VAT ordinary fapiao (folding ticket), VAT ordinary fapiao (roll ticket), VAT electronic ordinary fapiao (including road toll VAT electronic ordinary fapiao), motor vehicle sales unified fapiao, second-hand car sales unified fapiao, etc. For fapiaos with clear information about the seller or purchaser (including the operator), the information about the seller or purchaser (including the operator) is collected into the tax digital account of the seller or purchaser (including the operator). If the information centre of the purchaser (including the operator) does not have the taxpayer identification number or ID card number, it will only be collected in the seller’s tax digital account. Fapiaos without seller information, such as quota fapiaos, allocate the information on collected fapiao and used examined fapiao to the tax digital account of the seller. Fapiaos without purchaser (including the operator) information (such as quota fapiaos) will not be collected into the purchaser’s (including the operator) tax digital account.
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Q：
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What are the functions of the fapiao query module of the tax digital account?
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A：
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The fapiao query of the tax digital account includes queries on full scale fapiao, fapiao collection and fapiao issuing data, input tax amount transfer out, fapiao of unselected date, export to domestic sales fapiao, and summary of fapiao issuing data of the head office and branches. Taxpayers can select corresponding query items for input query according to actual needs.
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FAQ
