{"id":8848,"date":"2020-12-22T12:30:31","date_gmt":"2020-12-22T11:30:31","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/la-xina-avanca-cap-a-la-implementacio-de-la-factura-electronica-b2b-amb-le-fapiao"},"modified":"2021-04-27T11:46:34","modified_gmt":"2021-04-27T10:46:34","slug":"xina-avanca-implementacio-factura-electronica-b2b-amb-e-fapiao","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/ca\/xina-avanca-implementacio-factura-electronica-b2b-amb-e-fapiao\/","title":{"rendered":"La Xina avan\u00e7a cap a la implementaci\u00f3 de la factura electr\u00f2nica B2B amb l'&#8221;e-fapiao&#8221;"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p>Les autoritats xineses fa temps que treballen en la implementaci\u00f3 de la factura electr\u00f2nica. Durant l&#8217;\u00faltim quadrimestre de l&#8217;any 2020, <strong>diverses empreses volunt\u00e0ries<\/strong> de les prov\u00edncies d&#8217;Anhui, Jiangsu i Zhejiang <strong>han estat provant el sistema electr\u00f2nic a trav\u00e9s de proves pilot<\/strong>. Vist l&#8217;\u00e8xit, <strong>el govern vol estendre l&#8217;\u00fas de la factura electr\u00f2nica,\u00a0<em>e-fapiao\u00a0<\/em>en xin\u00e8s, a tot el pa\u00eds.\u00a0<\/strong><\/p>\n<p>En aquest sentit, el pla de la Xina \u00e9s anar afegint empreses d&#8217;altres prov\u00edncies al sistema d&#8217;<em>e-fapiao<\/em> durant els primers mesos del 2021. <strong>Inicialment, la factura electr\u00f2nica ser\u00e0 volunt\u00e0ria. Posteriorment, l&#8217;objectiu \u00e9s desplegar la factura electr\u00f2nica obligat\u00f2ria.\u00a0<\/strong><\/p>\n<h4>Qu\u00e8 \u00e9s l&#8217;<em>e-fapiao<\/em>?<\/h4>\n<p><em>Fapiao<\/em> es tradueix com factura. En conseq\u00fc\u00e8ncia, l&#8217;e-fapiao \u00e9s la factura electr\u00f2nica. A la Xina existeixen dos tipus:<\/p>\n<ul>\n<li><strong><em>E-fapiao<\/em> general:<\/strong> \u00e9s l&#8217;equivalent a un tiquet. Tot i que \u00e9s un document v\u00e0lid, <strong>no es pot deduir l&#8217;IVA amb un e-fapiao general<\/strong>. Aquest document est\u00e0 100% digitalitzat a la Xina des del 2015.<\/li>\n<li><strong><em>E-fapiao <\/em>especial:<\/strong> \u00e9s la factura que <strong>permet la deducci\u00f3 de l&#8217;IVA<\/strong>.<\/li>\n<\/ul>\n<p>Abans de la posada en marxa d&#8217;aquests pilots, els\u00a0<em>fapiaos<\/em> especials s&#8217;havien de produir a trav\u00e9s d&#8217;un software concret aprovat pel govern. Nom\u00e9s alguns prove\u00efdors verificats podien expedir aquest tipus de documents. En conseq\u00fc\u00e8ncia, <strong>els empresaris havien d&#8217;obtenir aquestes factures \u00faniques presencialment.\u00a0<\/strong><\/p>\n<p>Amb l&#8217;entrada en vigor de l&#8217;<em>e-fapiao,\u00a0<\/em><strong>les empreses podran emetre factures electr\u00f2niques de tres formes diferents:<\/strong><\/p>\n<ol>\n<li>Obtenir una aprovaci\u00f3 del govern pel tipus de factura i per un nombre m\u00e0xim de documents.<\/li>\n<li>Utilitzar l&#8217;equip de control d&#8217;impostos del govern &#8211; Ukey &#8211; que cont\u00e9 un certificat digital.<\/li>\n<li>Fer-ho a trav\u00e9s del portal del Servei P\u00fablic Estatal de Factura electr\u00f2nica amb IVA.<\/li>\n<\/ol>\n<h4>Beneficis per les empreses<\/h4>\n<p>La introducci\u00f3 del <em>fapiao<\/em> especial electr\u00f2nic t\u00e9 l&#8217;objectiu de digitalitzar el proc\u00e9s d&#8217;emissi\u00f3 i recepci\u00f3 de factures B2B. Els beneficis per a les empreses seran m\u00faltiples:<\/p>\n<ul>\n<li><strong>Eliminaci\u00f3 de la presencialitat<\/strong> per generar i\/o validar les factures.<\/li>\n<li><strong>Estalvi de costos<\/strong>, ja que no s&#8217;haur\u00e0 de comprar recursos especials per a la impressi\u00f3 de documents.<\/li>\n<li><strong>Estalvi de temps i c\u00e0rrega de feina<\/strong> en el departament administratiu.<\/li>\n<li>Major <strong>control documental i reducci\u00f3 de discrep\u00e0ncies.\u00a0<\/strong><\/li>\n<\/ul>\n<p>Per la seva banda, el govern tindr\u00e0 control en temps real de les factures emeses entre empreses, seguin aix\u00ed, un model <em>clearance<\/em> de factura electr\u00f2nica.<\/p>\n<p>En l&#8217;\u00e0mbit t\u00e8cnic, els <em>e-fapiao<\/em> s&#8217;han d&#8217;emetre en un format ODT i han de ser emmagatzemats per l&#8217;empresa emissora.<\/p>\n<h4>La digitalitzaci\u00f3 del sistema tributari xin\u00e8s<\/h4>\n<p>El sistema tributari xin\u00e8s va ser creat fa uns anys amb l&#8217;objectiu de tenir un registre de les factures en paper. <strong>Actualment, el govern est\u00e0 immers en un proc\u00e9s de digitalitzaci\u00f3 de tot el sistema.<\/strong> La implantaci\u00f3 de l&#8217;e-fapiao especial forma part de la fase 3 (de 4 en total) per la renovaci\u00f3 total del sistema tributari basada en la innovaci\u00f3 i la consist\u00e8ncia. <strong>La Xina se suma aix\u00ed a una tend\u00e8ncia que est\u00e0 en auge a tot el m\u00f3n: <a href=\"https:\/\/www.voxelgroup.net\/blog\/ca\/category\/facturacio-electronica\/\" target=\"_blank\" rel=\"noopener\">la factura electr\u00f2nica.\u00a0<\/a><\/strong><\/p>\n<h4>Actualitzaci\u00f3 gener 2021<\/h4>\n<p>La Xina ha est\u00e8s el reglament de l\u2019e-fapiao a noves regions:<\/p>\n<ul>\n<li>Des de desembre del 2020: Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo i Shenzhen.<\/li>\n<li>Des de gener del 2021: Beijing, Shanxi, Mong\u00f2lia Interior, Liaoning, Jilin, Heilongjiang, Fujian, Jiangxi, Shandong, Henan, Hubei, Hunan, Guangxi, Hainan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu i Qinghai.<\/li>\n<\/ul>\n<p>Amb aquesta nova remesa de territoris, la Xina tamb\u00e9 ha aclarit alguns <strong>detalls t\u00e8cnics<\/strong> sobre l\u2019\u00fas de la factura electr\u00f2nica:<\/p>\n<ul>\n<li>La <strong>firma electr\u00f2nica<\/strong> substitueix a la firma i al segell manual.<\/li>\n<li>Sistema <strong><em>clearance<\/em><\/strong>: l\u2019emissor ha d\u2019enviar la factura al govern (STA) abans d\u2019entregar-li al client.<\/li>\n<li>El format de la factora electr\u00f2nica \u00e9s l\u2019OFD. Tot i aix\u00f2, <strong>la forma d\u2019entrega pot variar.<\/strong><\/li>\n<li>La lletra de <strong>les factures rectificatives ha de ser de color vermell.<\/strong><\/li>\n<\/ul>\n<p>La <strong>voluntarietat<\/strong> en l&#8217;\u00fas de la factura electr\u00f2nica segueix sent la premissa pel govern xin\u00e8s. I, tot i que l\u2019e-fapiao est\u00e0 avan\u00e7ant r\u00e0pidament a la Xina, les operacions a la plataforma STA s\u2019han de fer manualment. En conseq\u00fc\u00e8ncia,<strong> l\u2019automatitzaci\u00f3 de l\u2019entrega de factures electr\u00f2niques encara no \u00e9s possible.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 2021<\/p>\n","protected":false},"author":3,"featured_media":8215,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1624],"tags":[1769,1690,1779],"coauthors":[110],"class_list":{"0":"post-8848","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-normativa","8":"tag-b2b-ca","9":"tag-bavel-ca","10":"tag-efactura"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La Xina avan\u00e7a cap a la implementaci\u00f3 de la factura electr\u00f2nica B2B amb l&#039;&quot;e-fapiao&quot; - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"La factura electr\u00f2nica arriba tamb\u00e9 a la Xina. 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