[Seminar] Value-Added Tax Law (draft) and All-electric Invoice/增值税法(草案)与全电发票研讨会 [Chinese Language]
On December 27, 2022, the Value-Added Tax Law of the People's Republic of China (Draft) (hereinafter referred to as the Draft) was submitted to the 38th session of the Standing Committee of the 13th National People's Congress for the first time deliberation;After deliberation and adoption, the draft was published on December 30, 2022, and was open to the public for comments. Compared with the draft for Comment in 2019 and the Interim Regulations on Value-added Tax currently in effect, the draft contains important changes in the scope of taxation, tax items, sales volume, input tax credit, refund of retained tax credit, and tax collection and administration. As the first tax of our country, the legislative process of value-added tax has attracted much attention. For enterprises, it is very important to understand the specific contents and major changes of the Draft, so as to assess the impact on enterprises and make relevant adjustments and responses quickly.
The draft has also added provisions on electronic invoicing. With the introduction and development of all-electric invoice in recent years, tax authorities can fully grasp the whole life cycle information chain of invoice from issuance, delivery, account entry, deduction to filing. All-electric invoice not only has a far-reaching impact on the digital upgrade and intelligent transformation of tax collection and administration, but also brings new opportunities and challenges to the financial and tax management of enterprises. The changes of invoice issuing "zero advance", invoicing mode, centralized invoicing management, invoice entry mode and status management all put forward new requirements for the compliance management level of enterprises.
2022年12月27日,《中华人民共和国增值税法(草案)》(以下简称《草案》)提请十三届全国人大常委会第三十八次会议首次审议;审议通过后,《草案》于2022年12月30日予以公布,并向社会公开征求意见。与2019年的《征求意见稿》及目前正在施行的《增值税暂行条例》相比,本草案在征税范围、税目、销售额、进项税额抵扣、留抵税额退还、税收征管等方面均有重要变化。增值税作为我国第一大税种,其立法进程备受关注。对于企业而言,了解《草案》的具体内容、主要变化,从而评估对企业的影响,及迅速做好相关调整和应对工作十分重要。
《草案》中也新增了关于电子发票的相关条款。随着近年来全电发票的推出和发展,税务机关可完整掌握从开具、传递、入账、抵扣到归档的发票全生命周期信息链条。全电发票不仅对税收征管的数字化升级和智能化改造影响深远,对企业财税管理也带来了新机遇与挑战。发票开具的“零前置”、开票模式、开票集中管理、发票入账方式及状态管理等变化都对企业合规管理水平提出新的要求。