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The head of the State Archives Bureau of the Ministry of Finance replied to the reporter about issuing the notice on standardizing the filing of electronic accounting vouchers.

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Date: 2020-04-03 Number of visits: 1941

The head of the State Archives Bureau of the Ministry of Finance replied to the reporter about issuing the notice on standardizing the filing of electronic accounting vouchers.

Recently, the Ministry of Finance and the State Archives Bureau jointly formulated the notice on standardizing the filing of electronic accounting vouchers. The relevant officials of the Ministry of Finance and the State Archives Bureau answered questions from reporters about the relevant issues of the notice.

Q: what is the main consideration of issuing the notice?

Answer: accounting voucher is an important basis for accounting. With the development and promotion of e-commerce in China, the application of electronic accounting vouchers, such as electronic invoices, financial electronic bills, electronic tickets, electronic travel lists, electronic customs special payment books, bank electronic invoices and so on, has been gradually popularized. Timely standardizing the filing and filing of electronic accounting vouchers is the need for accounting and archival work to adapt to the development of electronic commerce and e-government. It is of great significance for standardizing the basic accounting work of the unit, implementing the electronic single file filing system, realizing the accounting voucher reimbursement, filing and filing, and the whole process of computerization.

First, issuing the notice is an inevitable choice to adapt to the development of e-commerce and e-government in the new situation. With the development of information technology, e-commerce and e-government, since the end of 2015, the electronic accounting process of accounting vouchers has entered the fast lane since the State Administration of Taxation launched the trial of electronic invoice of value-added tax. In 2017, the Ministry of Finance launched the pilot application of financial e-bills. In 2018, the General Administration of Customs launched the pilot scheme of electronic customs payment. In the same year, the Inland Revenue bureaus of Guangdong, Shenzhen and other places carried out the trial of the common electronic invoice of the block chain. In 2019, the China Railway Corporation launched the pilot project of the high-speed rail e-ticket, and the Southern Airlines launched the electronic itinerary. The General Administration of Taxation started the pilot work of electronization of special invoices for value-added tax. At present, e-commerce is in the ascendant. E-government is accelerating in the whole country. Electronic accounting vouchers, including invoices, financial bills, passenger tickets and bank returns, are the inevitable trend of future development. Especially in the current situation of fighting the new crown pneumonia epidemic has not yet won a comprehensive victory, personnel activities are still limited, and the urgent need to accelerate the resumption of production, the application of electronic accounting vouchers is more vigorous. Accounting voucher is the direct basis for grassroots units to conduct accounting, and is also an important part of archives management. For this reason, it is necessary to make specific guidance for the reimbursement of electronic accounting vouchers obtained outside the unit by issuing the notice, so that the grass-roots units can do relevant work well and prevent loopholes in risk so as to provide important support for the healthy and orderly development of e-commerce and e-government.

Second, issuing the notice is the need to realize the electronic accounting process of accounting voucher reimbursement. Electronic invoices and other electronic accounting vouchers are important media for electronic transactions, which are of great significance for facilitating online transactions, saving social resources and promoting data integration. Whether electronic accounting vouchers can be recognized by law, whether they can be accepted by the units, and whether they can be reimbursed and filed smoothly or not are the key "last mile" of the high quality development of e-commerce. In May 2015, the State Council issued the "opinions on vigorously developing e-commerce to speed up the development of economic power", which was issued by the State Council in May 2015. (Guo Fa [2015] 24) clearly stated that "electronic invoices and electronic accounting archives should be implemented step by step, and relevant technical standards and rules and regulations" should be improved. According to the relevant requirements of the State Council, in 2015, the Ministry of Finance and the State Archives Bureau revised the "accounting archives management measures", which increased the contents of the generation and management of the electronic accounting archives. However, there were no specific provisions on how to implement the normative issues of the specific operational aspects such as electronic reimbursement, accounting and filing. Therefore, the notice acknowledges the legal effect of electronic accounting vouchers, and puts forward the requirements of electronic accounting voucher electronic monorail reimbursement, filing, filing and filing the whole process electronically, through policy guidance, to help national economic development.

Third, issuing the notice is the need to standardize the filing and filing of electronic accounting vouchers. With the promotion of electronic invoices and other electronic accounting vouchers, some non-standard problems existing in the application of electronic accounting vouchers in grass-roots units are gradually exposed. Among them, there is a large number of documents that directly and only print the printed documents of electronic accounting vouchers (mainly electronic invoices) as the sole credentials for filing accounts. Because of the characteristics of easy to tamper with, easy to copy and difficult to detect, electronic accounting vouchers have increased the difficulty of accountants to check accounting vouchers. Once a unit or individual duplicated reimbursement, false entry and tampering with information, financial fraud and tax evasion can be found in practical work, which seriously interferes with and affects the normal accounting work order of units. A large number of precious electronic archives resources have been draining away. All sectors of society pay close attention to this problem and hope that the Ministry of Finance and the State Archives Bureau will strengthen policy guidance. According to the provisions of the existing laws and administrative regulations, the paper printed parts of electronic invoices do not conform to the relevant provisions of accounting, archives management, printing, filling, opening, using and filing of vouchers. The printed sheets of electronic invoices (whether they are printed by invoke party or printed by the receiving party) should not be the only credentials for filing reimbursement of units. To this end, it is necessary to publish the notice and put forward the proposal that the units do not have the relevant conditions to carry out the filing and filing of electronic accounting vouchers, and reiterate the requirements of relevant laws and administrative regulations, strengthen specific guidance in the fields of accounting and archival work, and timely respond to social concerns.

Q: what is the main content of the notice?

Answer: the notice focuses on the legality and normalization of the filing, filing and filing of electronic accounting vouchers, and puts forward specific requirements from five aspects. First, the electronic accounting vouchers, which are regulated in this way, are defined, that is, all kinds of accounting vouchers obtained in the electronic form from the outside. Two, it is clear that legitimate electronic accounting vouchers, electronic accounting archives and paper accounting vouchers, and paper accounting archives have the same effect. In addition to other provisions of laws and administrative regulations, electronic accounting vouchers which have been filed electronically in legal compliance form need not be filed again. Three, it is emphasized that units such as paper printed parts using electronic accounting vouchers are required to maintain the original electronic accounting voucher of the printed paper. The unit uses the electronic copies of paper accounting vouchers and other electronic duplicates to do accounting. It does not belong to the category mentioned in the notice. It should still be managed according to the relevant provisions of paper accounting vouchers. Four, it is clear that the unit can only use the electronic accounting voucher to reimburse the account and archive the conditions that need to be met at the same time. The five is to clarify the legal consequences of violating the provisions of the notice.

Q: what are the requirements for implementing the notice?

Answer: the notice shall come into force on the date of promulgation. In the process of implementation, all units should focus on the following three aspects: first, strengthen policy publicity and training. Financial departments and archives administrative departments at all levels should make full use of various channels such as the media and the Internet to effectively strengthen the publicity of the relevant policies of the notice, do a good job of policy interpretation and guidance; the financial departments and archives departments of various units should strengthen their professional training for employees, and guide the practitioners to correctly understand the spirit of the notice and fully grasp the accounting archives management methods. "On the electronic accounting file generation, management and other related requirements. Two, we should speed up the electronic invoice collection and filing. Each unit should strengthen the information construction of the unit in accordance with the requirements of the notice, upgrade the accounting system in a timely manner, implement and improve the management of electronic records, and ensure that the unit's utilization and safekeeping of electronic accounting vouchers are in conformity with the provisions of relevant laws and administrative regulations. For units that can only obtain electronic accounting vouchers, but do not have electronic filing accounts and filing conditions temporarily, they shall not reimburse only the printed documents printed with electronic accounting vouchers for filing and filing. They shall properly preserve the electronic accounting vouchers and establish the retrieval relationship between electronic accounting vouchers and associated accounting files. The three is to strengthen routine supervision and inspection. Financial departments at all levels and archival administrative departments should incorporate the implementation of the notice into the scope of supervision in the implementation of daily supervision. They should promptly rectify the existence of units and individuals who violate the provisions of the notice. If the circumstances are serious, they must be punished according to the law.

Source: Jiangsu provincial finance department

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