2. "Full electronic invoice" refers to a fully digital electronic invoice, which is a brand-new invoice and has the same legal effect as a paper invoice. Compared with the current paper invoice, the ticket-using process is more simplified. After the taxpayer's real name is verified, the invoice can be issued through the electronic invoice service platform without using special tax control equipment, and it is not necessary to check the old invoice, which effectively reduces the burden on taxpayers.

"In August this year, the company received the' all-electricity invoice' issued by Shanghai. We just need to receive the invoice on the invoice inspection platform. Fast delivery and entry are realized, and there is no need to worry about the slow reimbursement progress caused by the loss and reopening of invoices. At the same time, relying on the tax digital account of the electronic invoice service platform, all kinds of invoice data can be automatically collected. " Zhang Jinxiu, a financial officer of Luomei Medicine (Fujian) Co., Ltd. said.

From July 18, taxpayers in Fujian Province (excluding Xiamen) can only accept "full electronic invoices" issued by some taxpayers in Inner Mongolia Autonomous Region, Shanghai and Guangdong Province (excluding Shenzhen) through the electronic invoice service platform.

"Full electronic invoice" is an important measure to comprehensively promote the digital upgrade and intelligent transformation of tax collection and management, a breakthrough in the transformation from "tax by ticket" to "tax by number" and an important means to promote the construction of smart tax. To this end, Pingtan tax department has set up a "pilot working group for all-electronic invoice expansion", set up a special working class, and launched "pre-service", "ticketing service" and "grid service" to coach taxpayers by telephone, WeChat tax enterprise contact group or face-to-face "one-on-one". At the same time, do a good job of "accompanying tickets" and establish "following tickets"