北京易用联友科技有限公司

———— 电子专票试点再扩围！将对企业带来这些影响…… ————

<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">近日，<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">局浙江省税务局、国家税务总局宁波市税务局发布《关于扩大增值税专用发票电子化试点范围的公告》；<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局河北省税务局发布《<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">关于开<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">展增值税专用发票电子化试点工作的公告》。关于电子专票的政策相继发布，不断扩围，<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">这说明<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">增值税专用发票电子化进程又向前迈进一步！<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局浙江省税务局、国家税务总局宁波市税务局<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">关于扩大增值税专用发票电子化试点范围的公告<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">（2020年第3号）<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="rich_pages " src="https://mmbiz.qpic.cn/mmbiz_jpg/BhU5fvEuRqrMeOwcibD9jXLCCcLAnEo7UPvCfNpjPLiayzHYw8TZmQKo7ickkaicoAGIUGHsGMwDVzWhd1xj8jTmUQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">一、自2020年10月16日起，宁波市增值税专用发票电子化试点纳税人在试点期间开具增值税电子专用发票（以下简称“电子专票”）的<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">受票方范围扩大至国家税务总局浙江省税务局、国家税务总局宁波市税务局管辖范围内的纳税人。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">《国家税务总局宁波市税务局关于开展增值税电子专用发票试点工作的公告》（2020年第4号）第五条第二款同时废止。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">二、电子专票属于增值税专用发票，其法律效力、基本用途、基本使用规定等与纸质增值税专用发票相同。电子专票采用电子签名代替发票专用章，其票样见附件。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">三、单位和个人可以通过全国增值税发票查验平台对电子专票信息进行查验；可以通过全国增值税发票查验平台下载增值税电子发票版式文件阅读器，查阅电子专票并验证电子签名有效性。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">四、国家税务总局浙江省税务局管辖范围内的纳税人取得电子专票用于申报抵扣增值税进项税额或申请出口退税、代办退税的，应当登录浙江增值税发票综合服务平台确认发票用途。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局宁波市税务局管辖范围内的纳税人取得电子专票用于申报抵扣增值税进项税额或申请出口退税、代办退税的，应当登录宁波增值税发票综合服务平台确认发票用途。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">五、纳税人以电子专票的纸质打印件作为税收凭证的，应当同时保存打印该纸质件的电子专票。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">六、增值税专用发票电子化试点的其它事项仍按照《国家税务总局宁波市税务局关于开展增值税电子专用发票试点工作的公告》（2020年第4号）、《国家税务总局宁波市税务局关于扩大增值税电子专用发票试点范围的公告》（2020年第5号）的规定执行。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">七、本公告自2020年10月16日起施行。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="rich_pages " src="https://mmbiz.qpic.cn/mmbiz_png/dciciaWopv6PVcdJvyjJn9Nc1BibsrmZpFIjBLdjEo6yyC5Reg97UuGK4RhKdvzeAXhqDxWdSNiaiaMVzHj5TQdO1Uw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">不仅如此，国家税务总局河北省税务局也在近日发布了《关于开展增值税专用发票电子化试点工作的公告》，当中提到：<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">自2020年10月13日起,在石家庄市新设立登记的纳税人（以下称“新办纳税人”）中开展专票电子化试点。新办纳税人在自愿参与的基础上，由税务机关确认为试点纳税人。<span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">具体名单由国家税务总局河北省税务局（以下简称“河北省税务局”，下文类同）在其官方网站（http://hebei.chinatax.gov.cn）上另行公布。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">2020年10月13日至25日，增值税电子专用发票（以下简称“电子专票”）受票范围为石家庄市税务局管辖范围内的纳税人；自2020年10月26日起，将电子专票受票范围扩至河北省税务局管辖范围内的纳税人。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="rich_pages " src="https://mmbiz.qpic.cn/mmbiz_png/dciciaWopv6PVcdJvyjJn9Nc1BibsrmZpFIJPyJNUo1fqHDb6wGrmTIR82nKjek301bpsSU2qpFNpPBhmpibBAI5kA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1"/><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><img class="rich_pages __bg_gif" src="https://mmbiz.qpic.cn/mmbiz_gif/1DfiafQIicj0XmIib05xwIuExtLmIqGIA7aqE8FV6DuWC2aMuj5cNOQZ9Q4JicH8hBZuZlpUqTIgR2CNhb3pm2ictOA/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1"/><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">政策解读 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">一、扩大增值税专用发票电子化试点范围的背景是什么？<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">国家税务总局自2015年起分步推行了增值税电子普通发票（以下简称“电子普票”），电子普票推行后，因开具便捷、保管便利、查验及时、节约成本等优点，受到越来越多纳税人的欢迎。为进一步贯彻落实国务院关于加大推广使用电子发票力度的部署安排，前期国家税务总局在宁波地区开展了增值税专用发票电子化试点。 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">为进一步推进增值税专用发票电子化试点工作，经国家税务总局同意，决定自2020年10月16日起，将宁波市试点纳税人开具增值税电子专用发票（以下简称“电子专票”）受票方范围扩大至国家税务总局浙江省税务局、国家税务总局宁波市税务局管辖范围内的纳税人。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">二、电子专票具有哪些优点？<span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">与纸质增值税专用发票（以下简称“纸质专票”）相比，电子专票具有以下几方面优点： <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 14px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">1 发票样式更加简洁</section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">电子专票将“货物或应税劳务、服务名称”栏次名称简化为“项目名称”，取消了原“销售方:（章）”栏次，进一步简化了发票票面样式。 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><section><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 14px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">2 领用方式更加便捷</section><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人可以自主选择办税服务厅前台、电子税务局等多种渠道领用电子专票。选择电子税务局渠道领用电子专票的纳税人，可以实现“全程网上办”，大幅减少往返办税服务厅的次数。</section></section><section><section> <section><section><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 14px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">3 远程交付更加高效</section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">试点纳税人可以通过电子邮件等方式远程交付和接收电子专票，减少现场领取、邮寄等环节，发票交付的速度更快，并可避免出现发票丢失和损毁的风险。<section><section> <section><section><section><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 14px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">4 管理成本更加低廉</section></section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人使用电子专票后，可以大幅节约因使用纸质专票产生的打印、交付、保管等费用负担，有效降低发票管理成本。 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <section><section><section><section><section><section><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 0.544px; text-align: left; text-indent: 28px; font-size: 14px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">5 签章手段更加先进</section></section></section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">电子专票采用电子签名代替原发票专用章，并且使用经过税务数字证书签名的电子发票监制章，纳税人可以验证电子签名的有效性，更好适应发票电子化改革的需要。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">三、纳税人取得电子专票后，如何对电子专票进行查验？<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">单位和个人可以通过全国增值税发票查验平台对电子专票信息进行查验；可以通过全国增值税发票查验平台下载增值税电子发票版式文件阅读器，查阅电子专票并验证电子签名有效性。 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">四、纳税人取得电子专票后，如何使用电子专票申请抵扣增值税进项税额或者申请出口退税、代办退税？<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">（一）国家税务总局浙江省税务局管辖范围内的纳税人取得电子专票用于申报抵扣增值税进项税额或申请出口退税、代办退税的，应当登录浙江增值税发票综合服务平台确认发票用途。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">（二）国家税务总局宁波市税务局管辖范围内的纳税人取得电子专票用于申报抵扣增值税进项税额或申请出口退税、代办退税的，应当登录宁波增值税发票综合服务平台确认发票用途。<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">五、受票方丢失已开具的电子专票后应当如何处理？<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(26, 26, 26); font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; box-sizing: border-box !important; overflow-wrap: break-word !important;">受票方如丢失或损毁已开具的电子专票，可以根据纸质打印件信息在全国增值税发票查验平台进行查验，通过后下载原电子专票。若纸质打印件一并丢失，还可以向开票方重新索取原电子专票。 <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.5em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"> <p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: Optima-Regular, PingFangTC-light; font-size: 14px; letter-spacing: 0.544px; text-align: left; text-indent: 28px; color: rgb(0, 128, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">六、纳税人以电子专票的纸质打印件作为税收凭证的，是否需要同时保存打印该纸质件的电子专票？<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-