Optimizing the Business Environment ＂The Tenth Five-Year Plan＂ will basically realize the full coverage of electronic invoices in China.

　　The general offices of the General Office of the Central Committee of the CPC and the State Council recently issued the Opinions on Further Deepening the Reform of Tax Collection and Management, and launched a series of measures with strong pertinence and high gold content, highlighting the overall plan of China’s tax collection and management reform during the 14 th Five-Year Plan period, in which the electronic and data-based reform direction conveyed has attracted much attention.

　　According to the opinion, China will steadily implement the electronic invoice reform. In 2021, a national unified electronic invoice service platform will be built, and taxpayers will be provided with services such as application, issuance, delivery and inspection of electronic invoices 24 hours a day online for free. Formulate national standards for electronic invoices, promote the electronization of invoices in railways, civil aviation and other fields in an orderly manner, and basically realize the electronization of invoices in all fields, all links and all factors in 2025, and strive to reduce institutional transaction costs.

　　In addition, around vigorously promoting high-quality and efficient intelligent tax and fee services, the opinions also clarified a series of reform schedules, effectively reducing the burden of tax payment and promoting market players to fully enjoy the policy dividend — —

　　In 2021, the measures for the operation of collection and management and the preferential policies for taxes and fees will be released and interpreted simultaneously; Basically realize that enterprise tax and fee matters can be handled online, and personal tax and fee matters can be handled on the palm;

　　In 2022, we will use big data to accurately push preferential policy information according to law; Build a national unified and standardized electronic tax bureau; The average time for tax authorities to handle normal export tax rebates is reduced to less than 6 working days … …

　　"The electronic reform of invoices and the convenience of tax collection and management system will greatly reduce the burden on taxpayers. The deep integration of digital technology and tax management business will also make data run more, taxpayers run less, and constantly improve taxpayer satisfaction." Li Xuhong, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, said.

　　Liang Ji, deputy director of the Public Revenue Research Center of the Chinese Academy of Fiscal Science, said that as early as 2016, China began to promote the electronic reform of ordinary invoices. In 2020, it officially proposed the electronic reform of special VAT invoices. This opinion mentioned that 24-hour online free electronic invoice application, issuance, delivery, inspection and other services will be provided to taxpayers, and the "24-hour non-closing" invoice business processing service will greatly facilitate taxpayers.

　　"Promoting the electronicization of invoices and the intelligentization of tax and fee services is an important part of deepening the reform of tax collection and management system in China in the future." Zhou Yuyu, managing partner of value-added tax in Ernst & Young Greater China, said that from the birth of the first electronic invoice in China in 2013, to the official listing of the electronic invoice in the draft of the invoice management measures in January 2021, and the release of this opinion, the taxation process in China has gradually moved towards electronicization.

　　At the Ernst & Young Beijing Indirect Tax Policy Seminar in the First Quarter of 2021 held by Ernst & Young a few days ago, corporate finance personnel from different fields such as manufacturing and service industries said that in 2021, although the epidemic situation has improved and the domestic economy has continued to recover, enterprises are still facing various operational pressures. How to fully enjoy the latest tax policy dividends for a rainy day and how to adapt to new reform measures such as electronic VAT invoices are all issues of concern to enterprises.

　　In this regard, Zhou Yuyu said that according to the opinion, the combination of science and technology and taxation will become increasingly important, and the direction of electronic and data-based tax collection and management reform will help reduce the tax payment cost of enterprises, improve the operational efficiency of enterprises, and enhance the sense of tax payment.

　　"Electronic invoice has brought many potential development opportunities for enterprises, which has greatly promoted enterprises in standardizing management processes, automating processes, strengthening compliance and reducing risks, and is conducive to enterprises to achieve supply chain settlement collaboration, standardize business and operational processes, realize big data interoperability, and realize electronic enterprise file management." Zhou Yuyu said. (Reporter Han Jie)