Guangzhou to pilot electronic invoice

Absrtact: Recently, the State administration of taxation began intensive research, and set up a task group to study the effective tax collection and management of E-commerce policy plan. But the debate over the tax on electricity dealers is not the most striking thing in the story. Jingdong Mall, Catwalk network,

Recently, the State administration of taxation began intensive research and set up a task group to study the effective tax collection and management of E-commerce policy options. But the debate over the "tax on electricity dealers" is not the most striking point of the incident. Jingdong Mall, go show net, only product will, Dream Bazaar and many other well-known electric companies are reporters to the south, now in operation, the company's online shopping platform and entity retailers have already stood in the same tax starting line.

The real concern of the electric business community is, "How to establish and electronic business registration of E-commerce tax collection and management system." For example, electronic invoices can be used as tax vouchers. "Guangzhou E-Commerce Association Secretary-General Zhang told the south are reporters, paper invoices each open a single cost of 1.6 yuan, the only product will be the annual light printing invoices spent more than 20 million, Jingdong Mall in this above to spend 200 million yuan/year."

Just last week, Guangzhou municipal government executive meeting to consider the adoption of the "Guangzhou on the promotion of electronic invoices pilot work", made clear that Guangzhou will be in late September commissioning and open the first batch of electronic invoices, consumers in the online shopping can be through mobile phones, mailboxes and tax Bureau official website, such as access to electronic invoices.

New Deal unveiled

Guangzhou to pilot electronic invoice

Since last June, Jingdong Mall opened the first electronic invoice in China's E-commerce field, Jiangsu, Beijing, Shanghai, Zhejiang and other areas to carry out pilot landing work. The pilot work in Guangzhou will be conducted in three stages.

According to the latest "Guangzhou on the promotion of electronic invoices pilot work", the first phase will select a number of (4 to 5) eligible large-scale E-commerce enterprises as a pilot, the realization of local electric enterprises for individuals to issue electronic invoices (consumer), scheduled for the September late launch of the trial run and the first batch of electronic invoices. The second stage, select several large electric enterprises, the local enterprises (units) to issue electronic invoices, and other non-electric enterprises to promote the enterprise to achieve the individual and local enterprises (units) of electronic invoices (business-to-business). The third phase of the construction of the city for small and medium-sized enterprises to use online invoicing public platform, to achieve local small and medium-sized enterprises for individuals and local enterprises (units) invoicing.

E-Invoice, like the current paper invoices, can also be used as legal transaction vouchers and warranty vouchers, and paper invoices have the same legal effect, but for the time being cannot be used as reimbursement vouchers. Han, general auditor of the Guangzhou Municipal Tax Bureau, said that after the first stage of the electronic invoice was completed, the study was based on the situation and whether it was used for reimbursement.

Implementation of difficulties

E-Invoice cannot be reimbursed

The inability to reimburse and national standards is difficult to unify, which is the most important obstacle for China's electric dealers to implement electronic invoices.

"Up to now, Beijing East North, east and northwest are for the purchase of self-owned products of individual consumers to issue electronic invoices." However, the standards of electronic invoices in various regions are not uniform, the pilot electronic invoices are the province set up their own platform and norms, each platform to operate independently, not interconnected, information islands to the receipt of electronic invoices to bring difficulties. "Jingdong Mall related responsible person told South all reporters, electronic invoice development and promotion related to the relevant tax collection and financial system adjustment, such as the issuance of electronic invoices qualification, invoice generation, data transmission and other work flow, need to be clear and perfect."

Further said, "The current tax law, the" accounting law "requires reimbursement invoices must be paper-based, and the tax source is a difficult choice." "Guangzhou E-Commerce Association Secretary-General Zhang Qiang to the south all reporters analysis, electric business platform is generally trans-regional business, where taxes have been very controversial."

At present, there are two main forms of the electric business tax, one is the actual transaction location, is the location of the consumer, the main part of the tax payer is its local logistics center or branch; Two ways exist in parallel. Unfortunately, today, "the implementation of electronic invoices mainly by the National Tax Bureau of the prefecture-level promotion, and the general administration of taxation has not been substantively involved, which also led to the electronic invoice public platform construction management model is controversial." "said Chen Jiandong, Deputy Secretary-General of the Guangzhou Electric Business Association.

Operating costs

Print a paper invoice for 1.6 yuan

This is a bottom-up reform initiative. South reporters have learned that at present, Beijing, Guangzhou and other pilot are, to the IRS-led, corporate cooperation in the form of electronic invoices to build the platform to run. And Nanjing is taking suning easy to purchase as the main body, by the enterprise leading platform system construction.

Walk Show Net Vice President Zhong Lin told South all reporter, electronic invoice public platform construction involves massive data storage and backup, in addition to the initial construction input, follow-up maintenance and management is also very costly. Now, the major electric companies have been with the local tax authorities to achieve networking, through the installation of proprietary software in the form of "online tax." "The difference between an electronic invoice and a paper invoice, but there is no print out the invoice." ”

So, now, only the goods will, Jingdong Mall and other big electric companies, will default to consumers to issue electronic invoices. So how much does it cost to print a paper invoice? Zhang Qiang's answer is 1.6 yuan/Zhang.

In addition to paper, ink and other printing costs, the issue of paper invoices will also increase the cost of human management. "According to our understanding, Jingdong, cat and other large electric companies, such as the return of the exchange rate of about 20%, this is the need for ' reverse development ticket ', will greatly increase the management costs." and electronic invoices can greatly reduce the cost of this piece of operation. Chen Jiandong further explained. "Roughly calculate down, the only product will be the annual light printing invoices spent more than 20 million, Jingdong Mall in this above have to spend 200 million yuan/year." Zhang Qiang said.

From the point of view of the only product will, "e-invoice mainly embodies its efficiency, energy-saving and management standard, is responsible for consumers, the implementation of corporate integrity, should be with the cost savings, electricity business tax separate discussion." "Only the relevant person in charge of the product will say to the South reporters.

Policy orientation

Pave the road for taxing electricity dealers

There is in fact nothing to debate about the "Electricity dealer levy". Jingdong Mall, go show net, only product will, Dream Bazaar and many other well-known electric companies are reporters to the south, in principle should let the electric Company and the entity store stand on the same starting line. In the actual market operation, B2 Network shopping platform is the same as department stores, each month to pay value-added tax, each quarter to pay corporate income tax, if it involves advertising services, but also pay the cultural cause of construction costs.

It is noteworthy that "VAT can be applied for deduction, VAT deduction = sales tax (in sales)-Input tax (in order to purchase price), in theory, the BoE only to pay value-added tax on the trade spreads of goods, the same, corporate income tax can also apply for diminishing items. But. Deductible items must be issued in a valid, proprietary certificate, otherwise it will not be deductible. A member of the IRS staff Xu Jing to explain to the South all reporters. For the electric business tax, the electronic invoice is the core value can be used as a tax, or as a deduction of tax items vouchers.

And in Beijing, the cat opened a shop on a fast consumer brand of the South are reporters frankly, "the general financial department at the end of the month to ask us to issue invoices, one-time open a large invoice past." If you give each consumer to open invoices, each unit price is too low, invoicing is very troublesome. Moreover, now many enterprises to ' black ' competitors, sometimes in the cat flagship store to buy a few pieces of money products, and then ask for customer service development tickets, some customer service refused to develop tickets, the result of the consumer complaints will be deducted 2 points. Deduction 12 points will prohibit a period of time to do activities, if just that period of time there is planning promotional activities, the loss is very large. ”

All this has given the emerging markets for e-commerce a regulatory challenge.

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