80.5 billion net purchase amount reverse force electronic invoice pilot spread

Author: Culily

November 26, Aerospace Information Co., Ltd. (hereinafter referred to as "aerospace information") and Suningyun Group Co., Ltd. (hereinafter referred to as "Suning") signed a strategic cooperation agreement in Beijing, announced both sides to promote the development of domestic electronic invoice business, expand the application of electronic invoices and geographical areas, so that the standardization of the development Based on the combination of the two in the field of tax information and electricity quotient, this cooperation is more interpreted by the market.

For a long time, electronic invoices are regarded as the last link of Electronic business informatization. Although the pilot work carried out by the state-led process has been under way for two years, there are still many problems in the accounting of electronic invoice vouchers, the most important of which is the need to get through the "write-off system" between the recorded enterprises and the local tax authorities. However, because of the high cost, once the enterprise access to more, will result in more interfaces, docking difficulty increased.

This is precisely the current importance of electronic invoices increasingly prominent, but it is difficult to promote the national important reasons. In the recent November 16, the State Council issued "on the promotion of domestic circulation of the healthy development of a number of views", clearly put forward to "accelerate the application of electronic invoices, improve the electronic accounting vouchers reimbursement, registration and archival custody of supporting measures", which is the Department of Electronic invoices for the first public promotion, It also throws out the path exploration of the national popularization of electronic invoice.

Online shopping needs "Invoices"

State Administration of industry and Commerce, the director of consumer Rights and Protection Bureau Yang Hongzhan revealed that the current national total merchandise retail sales, through the amount of online shopping has reached 80.51 billion yuan.

Alibaba every year "double 11" For example, 2009, its sales amount is only 50 million yuan, but by 2010, It has risen to 930 million yuan, 2011 for 5.2 billion yuan, 2012 for 19.1 billion yuan, 2013 is more than 35 billion yuan, 2014 is up to 57.1 billion yuan, from this soaring data, it is not difficult to see the rapid development of e-commerce in China. and accompanied by Suning easy to buy, Gome online, Amazon, 1th stores and many other electrical commodity licensing, China's electricity market ushered in a new development situation. But at the same time, the problem is constantly exposed.

Data show that from the 12315 hotline reflects the complaint problem, from January 2014 to September, the national industrial and commercial system received a total of 8.42 million complaints, of which the first is remote shopping (online shopping), accounting for the proportion of 15%, for the first time over telecommunications complaints. And in the long-distance shopping complaint, the invoice question has accounted for a considerable proportion.

Yang Hongzhan said that a lot of online shopping complaints, some consumers because there is no invoices, lack of relevant documents difficult to defend rights.

Industry insiders said that, as a result of the virtual network shopping, once the dispute, consumers in the complaint or litigation, often need to be formed online chat records, payment records, etc. through the form of notarization evidence preservation, increased the cost of litigation.

Because of this, earlier the State administration of Industry and Commerce promulgated the "Network transactions management measures" clearly pointed out that the electronic purchase vouchers or service documents, can be used as a basis for consumer complaints. This is equivalent to clear the electronic invoice evidence effectiveness, reduce the cost of consumer rights complaints.

In fact, in addition to consumer rights, electronic invoices in environmental protection, reduce the cost of enterprises also plays an important role. Chi Yuaming, deputy leader of the National Electronic Commerce Standardization Group, said that with the rapid development of electronic commerce, it is inevitable to bring about the innovation of invoice business, the electronic invoice has the advantages of low cost and high efficiency, and it is expected to be popularized in the whole country in the next few years.

According to the current pilot promotion of electronic invoices, Su Ning Vice Chairman Weimin introduced, "Suning should have a total of more than 100 million invoices a year, only the purchase cost per invoice for 5 cents (this is already on the market very low invoice cost) calculation, plus printing, courier, personnel input and other cost conversion, The cost of only one item of paper invoice per year is as high as more than 10 million yuan, and after using electronic invoice, this part of the cost is equivalent to saving. ”

Experts believe that electronic invoices reduce the difficulty of tax collection and workload, the tax authorities can achieve full real-time supervision. This means that the electronic invoice will be an important way to realize the tax supervision of the electric dealers.

Obviously, the importance of electronic invoices is increasing, in the past two years, the relevant national ministries have promulgated a number of relevant policies to promote.

In mid-May 2012, the National Development and Reform Commission issued "on the organization of the national E-commerce demonstration City Electronic Commerce pilot Special Notice", the relevant cities can put forward the construction of E-commerce Model City application, the pilot city can put forward the promotion of electronic invoice requirements. There are only 5 pilot cities that have been granted electronic invoices, namely Chongqing, Nanjing, Hangzhou, Shenzhen and Qingdao.

In 2012, the State administration of taxation in its release of the "Network Invoice management (draft)" mentioned that the State will actively promote the use of online invoice management system invoicing, and strive to be in three years to promote the network invoice nationwide.

Promote the problem to be solved

Earlier this year, the National Development and Reform Commission, the Ministry of Finance, the State administration of taxation, the National Archives Bureau of four jointly issued the "on the organization to carry out electronic invoices and electronic accounting files comprehensive pilot work," the electronic invoice for the national promotion clears the barrier. Then, September 18, the pilot enterprise Su Ning issued the first can be reimbursed for the electronic invoices recorded.

Although the actual needs, policy support, but the electronic invoice is really to be promoted in the country, there are a large number of technical, legal, commercial and administrative aspects of government issues to be bridged or further resolved.

Taking technology as an example, the electronic invoice should be the electronic carrier of the invoice, which can be generated, transmitted and stored by electronic means and has the legal effect in the purchase and sale of goods, the provision or reception of services and other business activities of the units and individuals. As transaction vouchers, accounting vouchers, tax receipts, electronic invoices need to play the role of two kinds of prescription, the first is the current role, such as payment, delivery, bookkeeping, tax, etc., the second is not the current role, such as warranty, filing, audit, auditing and so on.

As an invoice, e-invoice should also include two kinds of key information, one is the content of the invoice, and it is a multi-dimensional record of transaction details, as well as the record and commitment of each relation party to the transaction behavior and result. The second is the invoice style, which plays the role of organization and presentation of content information, caliber, algorithm, form and so on, is the external manifestation and carrier of the invoice content, and plays the prior stipulation and explanation function of the invoice relationship to the invoice content.

However, in order to realize the above effect of electronic invoices, there exists a realistic technical conflict. It has been proved that the format of the format data file plays an important role in the application of electronic invoice, and it is the basis of the close-loop management of electronic invoice and its application. However, the current management information system most commonly used structured database lacks the ability of each file independent organization, non-repudiation ability and the ability of the style, not suitable for electronic accounting file information carrier.

In terms of law, although our country formally implemented the law of the People's Republic of China on April 1, 2005, and recognized the legal effect of electronic signature, but in practice, the Tax bureau and the special chapter of enterprise Invoice How to substitute the data signature method still need the corresponding management method.

In response to the above problems, Cai Lei, vice president of Jingdong Group, said in an interview: "The relevant departments need to revise the corresponding accounting laws, invoice management methods, electronic invoice procedures According to the pilot situation, and then can fully promote the reimbursement of electronic invoices." ”

Third party Mode is held

The electronic invoice business mainly involves the consumer, the Drawee Enterprise, the Invoicing party enterprise, the tax authority, the audit department and other related parties, the related process covers the electronic invoice application, the issue, receives, the examination, the accounting, the audit and so on.

Therefore, the future electronic invoice business and management should include two platforms, namely electronic invoice tax management platform and electronic invoice service platform.

At present, the electronic invoice receiving pilot units, if they are respectively with the tax authorities, the pilot electric business enterprise docking, will cause many interfaces, docking difficult, high cost, long cycle. But in the electronic Invoice service Platform's construction mode also faces the choice, one kind of model is the tax authority constructs the service platform pattern, the other is the third party service platform pattern.

But in the self-built service platform model, the tax authorities all over the world need to make a large amount of funds for system construction, at the same time, the maintenance and expansion of the system need capital investment and talent training. And if the tax authorities all over the investment and construction of related systems, it means that repeated input. And the provincial ordinary invoice management system are independent construction operations, data can not achieve shared supervision, not conducive to large national data concentration, which caused the illegal cases of ordinary invoices appear.

And the third party to invest in the construction and operation of the system, there are some success stories. The advantage of this model is that it can greatly save the system construction and operation of the tax authorities for the related business and service, and can give full play to the power of the third party service enterprises, technical strength, service ability and operation ability, and enhance the ability of differentiated service.

At the same time, the construction and operation of Third-party electronic invoice service platform needs to obtain the corresponding certification and authorization, so it can ensure that the relevant business, technology and services to meet the tax authorities related to the electronic invoice business norms and technical standards, in favor of national data unification.

In such a big background, a well-known electric business and the tax information giant cooperation, let the viewer full of expectations. According to Weimin, deputy chairman of Suning, "Su Ning and aerospace information cooperation, Suning as China's first to promote the O2O model of enterprises, electronic invoice application of the pilot has a line under the double meaning, and has more than 600 cities throughout the country 1600 stores, the electronic invoice in the promotion of the wide range of representative, Therefore is the aerospace information very ideal partner. ”

Aerospace information is a major participant in the fields of large-scale information engineering and e-government, such as "Gold Tax Project", and it is the main implement of China's tax informationization, and has assumed the key items such as VAT anti-counterfeiting tax control, battalion increase and network invoice for many years.

"Aerospace information as a national tax information service provider, in the Electronic invoice technology development and product innovation in the leading position, and suning together to build an open platform for electronic invoices, will contribute to the rapid popularization of electronic invoices," said Shi, chairman of Aerospace information. The next two companies are also expected to be online under the financial receipts, supply chain finance and other business areas to establish all-round cooperative relations. The