Electronic Tax Vouchers Can Be Used As Accounting Vouchers.

[question]

At the end of the year, an enterprise audit found that, since the implementation of the electronic payment of tax payment, they all used the electronic funds of the bank.

[answer]

According to the thirty-fourth provision of the tax administration law, the tax authorities must issue tax payment vouchers to taxpayers when they collect taxes.

The forty-fifth provision of the rules for the implementation of the tax collection law stipulates that tax payment certificates refer to certificates of tax payment, payment books, stamp duty receipts, tax receipts and other tax payment certificates.

The forty-sixth rule is that after receiving tax, the tax authorities should issue tax payment vouchers to taxpayers.

Taxpayers pay by bank

After realizing the horizontal interconnection of the electronic tax payment of the tax revenue of the Treasury and the Treasury, all taxpayers' declared tax is paid by the bank, and only the electronic payment payment voucher is obtained from the banking department.

In this regard, the Ministry of finance, the State Administration of Taxation and the people's Bank of China issued the notice on Issuing the Interim Measures for the management of the cross border interconnection of fiscal revenue and Treasury revenue. The thirteenth provision of electronic Treasury 2007 [50] stipulates that the electronic payment payment voucher is generated by the taxpayer's Bank on the basis of the relevant elements of the electronic payment book received, and the special voucher for the payment of the tax fund from the taxpayer's account.

The electronic payment voucher is two couplet, the first joint payment bank account voucher, the second union.

Therefore, the taxpayer can pay the tax payment certificate issued by the bank as a tax payment certificate, or as a legal basis for conducting tax administrative reconsideration and litigation after fulfilling the duty of paying taxes.