In order to further optimize the business environment, implement the "four forces" requirements of the General Administration, and increase the "contactless" tax service measures, the Shijiazhuang Municipal Tax Bureau has decided to fully implement the value-added tax electronic ordinary invoice (hereinafter referred to as "electronic invoice") in our city since April 1, 2020. The following are relevant policies and regulations:

(1) According to the Announcement of the State Administration of Taxation on Issues related to the implementation of the VAT Electronic Ordinary Invoice issued through the VAT Electronic Invoice System (the State Administration of Taxation Announcement No. 84 of 2015), the format of the VAT electronic ordinary invoice, its legal effect, basic use, basic use regulations, etc. are the same as the VAT ordinary invoice supervised by the tax authority.

(2) Electronic invoices can be used for financial reimbursement of enterprises. The Notice of the National Archives Bureau of the Ministry of Finance on Standardizing the filing of Electronic Accounting Vouchers for Reimbursement Accounts (Finance and Accounting [2020] No. 6) makes it clear that, except as otherwise provided by laws and administrative regulations, if the conditions stipulated in the Notice are met at the same time, the unit can only use electronic accounting vouchers for the filing of reimbursement accounts.

(3) Electronic invoices are easy to save, will not be lost, consumers can be used as after-sales, rights protection credentials, can rely on electronic invoices to require merchants and manufacturers to carry out maintenance and other after-sales services.

(4) The invoicing party can send the invoice information to the drawee by means of network mobile phone SMS, etc. The drawee can log in to the service platform to query/download the invoice information.

(5) Both the drawer and the draee may print the plate file of the VAT electronic ordinary invoice on any paper by themselves.

"Nursing Practice and Research" magazine actively respond to this initiative of the tax bureau, will issue part of the paper invoice and part of the electronic invoice in April, and will change all of the electronic invoice in May and after. Please indicate in the postscript part of the remittance that the invoice is issued to the individual or the unit. For the author of the invoice, please send the company name, taxpayer identification code, article number, author's name, the correct mobile phone number or email address to receive the electronic invoice to L85911463@163.com. Please check carefully before sending. One person, one vote, no reopening if wrong, thank you for your cooperation! Contact Feng Xiaoqian 0311-85074334