From December 1, 2024, the country will officially promote and apply comprehensive digital electronic invoices, namely digital invoices. What specific business invoices are included in digital invoices? How to adjust the total invoice amount?

Relevant person in charge of the State Administration of Taxation introduced that under two types of digital invoices (special value-added tax invoices) and electronic invoices (normal invoices), according to the specific business labels, construction services, refined oil, scrapped product acquisition, passenger transportation services, cargo transportation services, real estate sales, real estate operation and leasing services, agricultural product purchase, photovoltaic purchase, vehicle and ship collection, self-produced agricultural product sales, difference taxation, motor vehicles, second-hand cars, invoice issuance on behalf of others, tolls, medical services, tractors and combined harvesters, rare earths and other specific business invoices are currently set up.

There are four ways to dynamically determine the total invoice quota, including adjustment of the quota at the beginning of the month, temporary adjustment of the quota, regular adjustment of the quota, and manual adjustment of the quota.

——Adjustment of quotas at the beginning of the month. That is, the information system automatically adjusts the total invoice amount of taxpayers at the beginning of each month.

——Temporary adjustment of quota. That is, when the amount of invoice issued by taxpayers with good tax credit reaches a certain proportion of the total invoice amount of the month for the first time, the information system will automatically temporarily increase the total invoice amount of the month.

For example, Company A, established in early August 2024, has an initial invoice amount of RMB 7.5 million. In mid-August 2024, Company A's sales increased. By August 20, the actual used quota reached 6 million yuan (to a certain proportion of the total invoice amount of the month). After no problems with automatic risk scanning of the information system, Company A temporarily increased the total invoice amount of the month to 9 million yuan.

——Regular adjustments are made. That is, the information system automatically adjusts the total invoice amount of taxpayers for the month.

For example, Company B, established in early July 2023, has an initial invoice amount of RMB 7.5 million. According to the actual operating conditions of Company B and the use of invoice quotas for each month from July to December, the information system adjusted its total invoice quotas for that month to 8.5 million yuan in early January 2024.

——A manual quota adjustment. That is, if the taxpayer applies to adjust the total invoice amount due to changes in actual operating conditions, and the competent tax authority confirms that no abnormality is found, the taxpayer will adjust the total invoice amount. (Reporter Wang Yuxiao)