国家税务总局北京市税务局关于推行增值税电子发票公共服务平台[优化版]的通告

通告2020年第4号

  为进一步深化税务系统“放管服”改革，优化税收营商环境，提升企业开办效率，降低企业开办成本，按照国家税务总局统一部署，在前期增值税电子发票公共服务平台（以下简称“公共服务平台”）的基础上，推行使用公共服务平台（优化版），纳税人免费领取税务UKey后，即可通过公共服务平台（优化版）开具增值税普通发票、增值税电子普通发票、增值税专用发票、机动车销售统一发票和二手车销售统一发票。现将有关事项通告如下：

  2020年3月16日起，需要开具增值税普通发票、增值税电子普通发票和增值税专用发票的新办纳税人，统一免费领取税务UKey开具发票；已经领取税务UKey开具发票的纳税人，在核定对应票种后，开具增值税专用发票。

  2020年4月1日起，需要开具机动车销售统一发票和二手车销售统一发票的新办纳税人，统一免费领取税务UKey开具发票；已经领取税务UKey开具发票的纳税人，在核定对应票种后，开具机动车销售统一发票和二手车销售统一发票。

  特此通告。

国家税务总局北京市税务局

2020年3月17日

  Announcement of Beijing Municipal Tax Service， State Taxation Administration on the Implementation of the Public Service Platform for VAT E-invoices [Enhanced Version]

  Announcement [2020] No. 4

  To further deepen the reform of delegating powers， improving regulation and optimizing services in the tax system， optimize the business environment for taxation， improve the efficiency of business start-up， and reduce the cost of business start-up， we will， based on the previous Public Service Platform for VAT E-invoice （hereinafter referred to as the “Public Service Platform”）， implement the Public Service Platform （Enhanced Version） according to the unified deployment of State Taxation Administration. After taxpayers receive the tax UKey for free， they can issue general VAT invoices， electronic general VAT invoices， special VAT invoices， uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales through the Public Service Platform （Enhanced Version）. Relevant matters are hereby notified as follows：

  From March 16， 2020， new taxpayers who need to issue general VAT invoices， electronic general VAT invoices and special VAT invoices will receive tax UKey for free to issue invoices. Taxpayers who have received the tax UKey to issue invoices may issue special VAT invoices after checking and approving the corresponding types of invoices.

  From April 1， 2020， new taxpayers who need to issue uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales will receive tax UKey for free to issue invoices. Taxpayers who have received the tax UKey to issue invoices may issue uniform invoice for motor vehicle sales and uniform invoice for second-hand vehicle sales after checking and approving the corresponding types of invoices.

  The Announcement is hereby given.

  Beijing Municipal Tax Service， State Taxation Administration

  March 17， 2020