标签归档 上海419网友自荐

In order to implement the requirements of the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, and further promote the electronic reform of invoices, State Taxation Administration of The People’s Republic of China issued the Announcement of State Taxation Administration of The People’s Republic of China on Promoting the Application of Comprehensive Digital Electronic Invoices (State Taxation Administration of The People’s Republic of China Announcement No.11 in 2024), clarifying that on the basis of the positive results achieved in the previous pilot, comprehensive digital electronic invoices (hereinafter referred to as "digital electronic invoices") will be officially promoted and applied nationwide from December 1, 2024. Today I will take you to understand:How do taxpayers issue electronic invoices in red words?

Taxpayers need to issue red-letter electronic invoices or red-letter paper invoices through the electronic invoice service platform in case of errors in invoicing, sales returns, service suspension, sales discounts, etc., according to the following provisions:

(1) If the drawee fails to confirm the use and entry, the electronic invoice service platform will issue a red-ink electronic invoice in full or in part or a red-ink paper invoice in full or in part based on the red-ink invoice information confirmation form (hereinafter referred to as the confirmation form) after the drawer fills in the red-ink invoice information confirmation form on the electronic invoice service platform. Among them, the Confirmation Sheet should be consistent with the corresponding blue-ink invoice information.

Example: On June 10th, 2024, Company F (the taxpayer who has used the digital invoice) found that there was an error in the contents of a special paper invoice issued to Company G (the taxpayer who has used the digital invoice) on May 31st, 2024, and it was found through the electronic invoice service platform that Company G had not confirmed the use of the obtained invoice and recorded the invoice. After F company contacts G company to retrieve the related invoice, it fills out and uploads the Confirmation Sheet through the electronic invoice service platform. Without confirmation from G company, F company can choose to issue a red-letter electronic invoice or a red-letter paper invoice in full or in part. If the electronic invoice in red characters is selected, the electronic invoice service platform will issue it in full or in part according to the Confirmation Sheet; If the red-ink paper invoice is selected, it will be issued in whole or in part by Company F..

Example: In April, 2024, Company H (the taxpayer who has used digital invoices) provided processing services for Company I (the taxpayer who has not used digital invoices). On April 18th, 2024, Company H has issued a digital invoice with the words "special VAT invoice" for Company I.. On April 20th, the labor service was terminated due to objective reasons. Before that, Company I didn’t confirm the use of the invoice and enter the invoice into the account. Company H filled out the Confirmation Sheet through the electronic invoice service platform without confirmation from Company I, and Company H issued an electronic invoice in full or in part based on the verified information of the Confirmation Sheet.

(2) If the drawee has confirmed the use or entered the account (the check and confirmation for export tax refund is still carried out according to the current regulations), the drawee is a taxpayer who has used digital invoices, and the drawer or the drawee can fill out and submit the Confirmation Sheet on the electronic invoice service platform. After the other party confirms it on the electronic invoice service platform, the drawer will issue a red-letter electronic invoice or a red-letter paper invoice in whole or in part; The drawee is a taxpayer who has not used digital invoices. The drawer fills in and submits the Confirmation Sheet on the electronic invoice service platform or the payee’s comprehensive service platform for value-added tax invoices. After confirmation by the other party, the electronic invoice in red characters or paper invoice in red characters will be issued in full or in part. Among them, the Confirmation Sheet should be consistent with the corresponding blue-ink invoice information.

If the drawee has used the invoice for VAT declaration and deduction, it shall temporarily transfer it from the current input tax amount according to the VAT amount listed in the Confirmation Sheet, and after obtaining the red-ink invoice issued by the drawer, it will be used together with the Confirmation Sheet as the accounting voucher.

Example: In October 2023, Company J (the taxpayer who has used the digital invoice) sold a batch of clothes to Company K (the taxpayer who has used the digital invoice), and a digital invoice with the words "special VAT invoice" has been issued, and Company K has confirmed the use of the obtained invoice. In November 2023, the sales of this batch of clothing were returned.

Case 1: The financial personnel of Company K fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of Company J complete the confirmation through the electronic invoice service platform, the financial personnel of Company J will issue a red-letter electronic invoice accordingly.

Case 2: The financial personnel of Company J fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of K company complete the confirmation through the electronic invoice service platform, the financial personnel of J company issue the electronic invoice in red words accordingly.

Example: In November, 2023, Company L (the taxpayer who has used the digital electricity invoice) sold a batch of toys to Company M (the taxpayer who has not used the digital electricity invoice), and a digital electricity invoice with the words "special VAT invoice" has been issued, and Company M has confirmed its use. In December, 2023, the toys were sold back.

Case 1: The financial personnel of Company L fill out the Confirmation Sheet through the electronic invoice service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of M Company complete the confirmation through the comprehensive service platform of VAT invoice, the financial personnel of L Company will issue a red-letter electronic invoice accordingly.

Case 2: The financial personnel of Company M initiate the Confirmation Sheet through the VAT invoice comprehensive service platform, select the reason and the corresponding blue-ink invoice information, and enter the amount and tax amount. After the financial personnel of Company L complete the confirmation through the electronic invoice service platform, the financial personnel of Company L will issue a red-letter electronic invoice accordingly.

　　In the first five months, the total retail sales of social consumer goods reached 13.87 trillion yuan, and the decline narrowed. In May, the sales of heavy and light trucks both reached record highs in the same period. From January to May, the total planned investment of new projects increased by 7.9%… … A series of figures show that China’s domestic demand is accelerating.

　　At present, a series of policies and measures around "six stabilities" and "six guarantees" are gradually taking effect, and the resumption of business and markets in various places is accelerating, especially under the impetus of multiple measures such as expanding domestic demand and promoting investment and consumption, the investment and consumer markets are accelerating. Many experts said that the supply-side structural reform will continue to deepen in the second half of the year, relevant policies and measures will be accelerated, and the huge potential of the domestic demand market will continue to be released, which will further highlight its supporting role for the economy.

　　A number of indicators are improving, releasing the signal of domestic demand recovery.

　　In June, the manufacturing PMI was 50.9%, rising from the previous month and standing in threshold for four consecutive months. The leading indicators released positive signals. Haitong Securities analysts Chen Xing and Ying Jiaxian pointed out in the analysis report that the new order index rose from 50.9% in May to 51.4% in June, rising for two consecutive months and hitting the second highest point in the year, exceeding the level of the same period last year, and the import index also rose from 45.3% in May to 47%, indicating that domestic demand continued to pick up.

　　Investment demand is also picking up. The latest investment data shows that the growth rate of investment in high-tech industries and social fields has turned from negative to positive.

　　Ding Yong, chief statistician of the Investment Department of the National Bureau of Statistics, said that with the steady investment policy taking effect, the investment in new projects continued to show a good trend. The planned total investment of new projects increased by 7.9% from January to May, which was 6.8 percentage points faster than that from January to April. According to relevant indicators, the production and sales of construction machinery products were booming in May, with the output of digging, shoveling and transporting machinery and concrete machinery increasing by 62.1% and 42.2% respectively, and the sales of excavators increasing by 68%. All these indicate that investment is expected to continue to pick up in the future.

　　According to the data released by China Association of Automobile Manufacturers, in May, the sales volume of heavy trucks in China reached 179,000, up 65.6% year-on-year, and the sales volume of light trucks reached 215,000, up 43.4% year-on-year. The sales volume of both types of vehicles reached a new high in the same period. According to industry insiders, like construction machinery products, the sharp jump in sales of commercial vehicles such as trucks is a strong proof that investment is picking up rapidly.

　　Behind a series of good data, structural reforms on the supply side are deepening and a series of policies are gradually becoming effective. The reporter of the Economic Information Daily learned that in the next step, China will issue opinions to support the steady growth, transformation and upgrading of private manufacturing enterprises, study and issue guiding opinions to promote the intelligent transformation of manufacturing industries, carry out pilot demonstrations on the cultivation of advanced manufacturing clusters, and formulate national hydrogen energy industry development strategic plans.

　　In addition, a number of heavy policy arrangements will be implemented, including the addition of two "1 trillion yuan" by the central government, the implementation of larger-scale tax reduction and fee reduction, efforts to stabilize and expand employment by all means, and greater macro-policy efforts to hedge the impact of the epidemic.

　　Promote consumption benefit to show the market and accelerate the replenishment

　　At present, the consumer market shows a trend of accelerating compensation. From the national situation, from January to May, the total retail sales of social consumer goods nationwide reached 13.87 trillion yuan, down 13.5% year-on-year, and the decline rate was 5.5 percentage points narrower than that in the first quarter. It decreased by 2.8% in May, and the cumulative decline for three consecutive months narrowed by 17.7 percentage points. At the local level, Zhejiang, Fujian, Hainan, Henan, Shanghai and other places have achieved a decline in consumption growth.

　　Li Danghui, deputy director of the Consumption Promotion Department of the Ministry of Commerce, pointed out that China’s consumer market has overcome the impact of the epidemic and achieved a monthly recovery. The consumption of basic living goods has continued to grow, upgraded goods are more active, and the retail sales of housing and transportation goods have improved. "This shows that under the normalization of epidemic prevention and control, the people’s demand and pursuit for a better life are still growing, reflecting the great development potential and strong resilience of China’s consumer market."

　　It is worth noting that many departments are still intensively introducing multiple consumption promotion policies to accelerate the release of domestic demand market potential. The reporter learned that in the field of commodity consumption, relevant departments are promoting the construction of new infrastructure and supporting green and intelligent consumption, among which the replacement and recycling of household appliances, automobiles and other bulk commodities will become the focus. In addition, the comprehensive promotion of foreign trade products to domestic sales has also injected new kinetic energy into the consumer market. On June 22nd, the General Office of the State Council issued the "Implementation Opinions on Supporting Export Products to Domestic Sales" to encourage foreign trade enterprises to expand sales channels and promote domestic consumption upgrading.

　　In the field of service consumption, the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Culture and Tourism and other departments will continue to promote the orderly resumption of production in catering, shopping malls, culture, tourism, housekeeping and other industries, and adapt to new demands and trends, promote innovation in supply methods, develop new formats and new models, and stimulate market vitality with supply-side reform.

　　Guan Lixin, deputy director of the Institute of Circulation and Consumption of the Ministry of Commerce, said in an interview with the Economic Information Daily that despite the impact of the epidemic, the fundamentals of China’s long-term economic improvement have not changed, and the expectations of residents for a better life have not changed. From the central government to the local government, from the government to enterprises, a series of policies and measures to support commercial enterprises to resume production and promote residents’ consumption have been introduced one after another, which have boosted consumer confidence, enlivened the consumer market, enriched consumer supply and effectively promoted the accelerated release of China’s huge domestic demand market potential.

　　Sustained release of domestic demand potential and prominent economic resilience

　　Looking forward to the second half of the year, the huge potential of the domestic demand market will continue to be released, and its supporting role for the economy will be further highlighted.

　　Taking the export-to-domestic market as an example, Yang Guoliang, deputy director of the Foreign Trade Department of the Ministry of Commerce, pointed out that the accelerated release of domestic market demand has provided a domestic market for export industries such as electronic appliances, light industry, textiles and clothing, and agricultural products. From the perspective of investment, the promotion of new infrastructure, new urbanization and major projects in various places has brought new opportunities to export industries such as machinery and equipment, electrical and mechanical equipment and precision instruments. From the perspective of consumption upgrading, some foreign trade enterprises are shifting from traditional mass production to personalized customization, which can better meet the needs of domestic consumption upgrading. The rapid development of new consumption modes such as online sales and live broadcast with goods has also opened up sales channels for foreign trade enterprises directly facing consumer groups.

　　The analysis points out that the pulling effect of domestic demand market on foreign trade is only a microcosm of China’s economic resilience, and in other fields, this virtuous circle of economic development is also being opened. In Guan Lixin’s view, China is taking meeting domestic demand as the starting point and the end result of development, and making efforts to open up all links of production, distribution, circulation and consumption.

　　Guan Lixin pointed out that it is necessary to start with expanding the scale of consumption and promoting the upgrading of consumption physique, constantly create an effective supply that meets the new demand, introduce more goods and services that meet the needs of domestic consumers, increase investment around the supply-side structural reform, and strengthen the construction of infrastructure such as education, medical care and community services, give full play to the basic role of consumption and the key role of investment, consolidate the foundation of domestic large-scale circulation based on serving people’s livelihood, and form a domestic and international double-cycle pattern led by domestic consumption.

　　Meng Wei, spokesperson of the National Development and Reform Commission, said that in the future, we will vigorously tap the potential of releasing domestic demand, and the next step will focus on adapting, leading and creating new demand with high-quality supply, actively promoting the replacement and recycling of household appliances and automobiles, and accelerating the development and improvement of new consumption formats to take advantage of the trend, giving full play to the role of investment in the central budget, special bonds of local governments and special anti-epidemic bonds, and accelerating the construction of short-board areas.

In China’s automobile market, L’s fate seems to be facing a big storm. Have you ever wondered why an SUV that once attracted much attention has now suffered from waterloo in sales? Is it a change in the market environment, or is the taste of consumers quietly changing? In this era of information explosion, consumers’ choices are changing rapidly like waves in the ocean. Where is the future? Can it find a new position in the highly competitive market and regain the favor of consumers?

Imagine that the car market used to be like a grand party, and major brands competed to show their charm. Now, with the rise of Ford and the intensified competition of traditional fuel vehicles, Ford L seems to have lost its way in this party. The data shows that the sales volume of Sharp L dropped significantly in 2024, especially in the face of competitors such as Hehe, the market performance of Sharp L was somewhat stretched. Is this the end of sharp L? No, Ford is not going to give up.

In the next article, we will deeply discuss the positioning of Ford Sharp L in the SUV market in China and how it responds to the current challenges. It’s time to unveil this model and see if it can find new vitality in the ever-changing market.

The competition in China SUV market is in full swing, and the demands of consumers are constantly evolving. According to the latest data, the sales volume of Sharp L fluctuated in 2024, especially since the beginning of the year, its market performance was affected by some unfavorable factors. Compared with the same class models, the sales volume of Sharp L did not meet expectations, which made people worry about its future market performance.

First of all, it is very important to know the current situation of China SUV market. In recent years, consumers’ demand for medium-sized SUVs has been rising, especially young consumers, who prefer to choose models with high cost performance and complete functions. Although Sharp L has certain advantages in design and configuration, its price positioning is on the high side, which makes many potential consumers flinch. According to statistics, the starting price of Sharp L will be around 249,800 in 2024, while CR-V of the same level will occupy the market at more attractive prices, which will undoubtedly put pressure on Sharp L.

Next, the market positioning of Sharp L is also worthy of attention. As a heavy SUV of Ford, Sharp L’s target users are mainly young consumers aged 18-35, who pursue fashion, technology and practicality. However, Sharp L’s high price and relatively low cost performance make it have no obvious competitive advantage among young consumers. In the face of market changes, Ford needs to re-evaluate the positioning of Sharp L to better meet the needs of consumers.

The fluctuation of sales volume is not only a matter of price, but also the quality and brand image of products affect consumers’ choices. Recently, Sharp L was recalled due to defects, involving 14,883 vehicles. This incident has undoubtedly had a negative impact on the market image of Sharp L, and the trust of consumers has also declined. Ford attaches great importance to this and has begun to implement the recall plan, and promised to replace the affected vehicles with brand-new brake motors to ensure driving safety. Although this measure can restore the trust of consumers to a certain extent, how to avoid similar incidents in the future will be a challenge that Ford must face.

In the process of coping with market challenges, Ford Sharp L needs to adopt a series of effective strategies. First of all, improving cost performance is the key. Ford can attract more consumers by optimizing configuration and adjustment. In addition, strengthening and applying, accurately positioning target users and enhancing brand influence are also strategies that cannot be ignored. By using social media and platforms, Ford can better connect with young consumers, thus enhancing the brand’s appeal.

Of course, the future of Sharp L is not bright. With the rise of new energy vehicles, the competitive pressure faced by Ford will further increase. The market demand for electric vehicles is increasing day by day, and Ford needs to increase investment in electrification transformation to adapt to the changes in the market. By introducing a more competitive electric SUV, Ford is expected to regain its place in the future market.

Generally speaking, the repositioning of Ford Sharp L in China SUV market is full of challenges, but it also contains opportunities. By adjusting market strategy, improving product quality and strengthening brand promotion, Sharp L is expected to find new vitality in the highly competitive market. In the future, whether Ford can win the trust of more consumers with its deep brand strength and excellent product quality deserves our continuous attention. Tags: SUV, Sharp L, Ford, Market Positioning, Sales Analysis