However, it should be noted that the deduction conditions of general electronic invoices are the same as those of paper invoices. Enterprises need to ensure the following points when using general electronic invoice deduction:
1. The invoice information is complete and accurate: including the name, amount and tax rate of the seller, the buyer, the goods or services, and the necessary information such as invoice code and invoice number.
2. Compliance with the provisions of the tax law: General electronic invoices must comply with the content and format requirements stipulated in the tax law, including the issuance, storage and transmission of invoices, so as to ensure their legitimacy and authenticity.
3. Approval by tax authorities: Ordinary electronic invoices must be approved by tax authorities, and only approved ordinary electronic invoices can be used as deduction vouchers.
In short, ordinary electronic invoices can be used to deduct taxes, but they need to comply with relevant tax laws and procedures to ensure the legitimacy and authenticity of invoices. When using ordinary electronic invoices for deduction, enterprises should carefully check the invoice information, and properly keep relevant invoices and related vouchers for the tax authorities to check and check.
The preferential tax policy for electronic invoices refers to giving certain preferential tax policies to taxpayers who use electronic invoices according to the provisions of the tax law. The specific scope of application includes but is not limited to general VAT taxpayers and small-scale taxpayers. According to relevant regulations, taxpayers can enjoy preferential policies such as value-added tax deduction, tax reduction and exemption when using electronic invoices for transactions, so as to reduce the tax burden. However, it should be noted that the specific preferential policies and scope of application may be different in different regions and industries. Therefore, taxpayers should carefully understand relevant laws and regulations before enjoying preferential tax policies, and consult with tax authorities or professional tax lawyers to ensure compliance.
Legal basis:
People's Republic of China (PRC) Resource Tax Law: Article 1 Units and individuals that develop taxable resources in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC) are taxpayers of resource tax and shall pay resource tax in accordance with the provisions of this Law. The specific scope of taxable resources shall be determined in accordance with the schedule of resource tax items and tax rates attached to this Law (hereinafter referred to as the schedule of tax items and tax rates).