Interpretation of online Invoices: to combat false invoices is not levied against the electricity dealers

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Beijing News (reporter Li Lei), "Network Invoice management measures" April 1 officially implemented. Previous analysts said that the accelerated implementation of online invoices for online shopping and electricity dealers to prepare for tax. The head of the Administration and Technology Development Department of the State Taxation Bureau responded yesterday that this was a misunderstanding. Network invoice is to standardize the use of invoices and tax collection, as well as the prevention and control of invoices, such as illegal crime, not for online shopping and E-commerce tax.

The introduction of the background to combat fake invoices

The net invoice refers to the ordinary invoice issued by the taxpayer through the Internet, using the tax authority to provide (or endorse) the network invoice. The net invoice is still paper in the end.

The relevant person in charge of the administration of taxation said that some criminals counterfeiting false invoices, use false invoices to deduct tax, cheat drawback, and by the false invoice "buyer market" demand and "seller" high profit and other factors, the invoice illegal crime, high momentum has not been fundamentally contained. The setting up of the network management approach is mainly to combat false invoices.

During the two sessions, a representative said that "online purchase does not open invoices have become a potential rule", the tax department is recommended to study the mode of taxation. "Network Invoice management measures" issued after the release, was interpreted by many people as the approach to E-commerce, the purpose is to "tax the electricity dealers" to prepare, after the tax cost will be passed on to the network shoppers.

In this respect, the general administration of taxation said that this is a misunderstanding. Network invoice is to standardize the use of invoices and tax collection, as well as the prevention and control of invoices, such as illegal crime, not for online shopping and E-commerce tax.

Future development of electronic invoices

The general administration of taxation also said that the network invoices for the further development of electronic invoices, that is, the invoice paperless laid the foundation. Electronic invoice refers to the electronic image and electronic record of the paper invoice, which is the electronic form or paperless form of the online invoice.

The general administration of taxation said that in the long run, electronic invoices are conducive to speeding up the flow of invoices, storage, identification, comparison, and encourage and support qualified regional and industry pilot electronic invoices.

It is reported that at present, there are 47 provincial countries, the tax bureau has carried out the network invoice pilot, has 2.837 million taxpayers use, issued a network of 1.582 billion invoices, accounting for about 10% of the invoice. Covering industrial, commercial, construction and installation, real estate, services and so on.

How to Operate

How to open the network invoice?

Issuing a network invoice requires only one common configured public computer and printer.

Users through the Internet login tax portal, click on the "Invoice booking system", into the system in the display of the electronic invoice interface to fill in the relevant invoice information, click Print Tips, a network invoice was born.

Handong, deputy director of the State administration of taxation, said that the network invoice is the taxpayer through the Internet, the use of tax authorities in the province to publish the invoice online application system invoicing. Therefore, the network invoice can not open false invoices, only the real invoices issued.

(Liu Xi if Li Lei)

Visit Electricity Dealers

"The Cat development ticket, Taobao does not open"

April 1, "Network Invoice management measures" officially implemented. Taobao sales of clothing stores, the reporter asked whether the network can open invoices, the answer is not to develop tickets, only open receipts.

Subsequently, the reporter also login Jingdong Mall and Dangdang, the 2 shopping sites are said to be shipped with the goods to send invoices. Jingdong Mall's customer service staff said that, as before, each order with the Chinese machine hit the "Special merchandise invoices."

According to the cat, Jing Dong, when, Taobao and other platforms with a shop at the same time, said a seller, in accordance with the current network invoice requirements, only the company requirements, can not be the C store (personal shop) requirements, that is, the cat development ticket, Taobao does not open invoices; This is consistent with the offline pattern.

However, this year during the two sessions of the debate on the issue of electricity dealers, the seller expressed concern. He said that many online sellers are worried about the national policy of the net purchase tax tightening. "The increased transaction costs, if passed on to consumers, will necessarily reverse sales, but if they are not passed on, the difference between the purchase and the sale of goods is thin and cannot survive." ”

(Liu Xia)

Seller Voice

Paper invoices are hard to be backed up by the electricity dealers do not open invoices

Taobao Sellers said yesterday, the current to the electricity business paper invoices is a big problem.

He said that because most of the small electric dealers in accordance with the formal process is difficult to get invoices, often need to take a special way to find relationships, and there is not enough invoices to provide, which also forced businesses unwilling to customers and consumers to develop tickets.

It is reported that in the traditional paper invoice management process, taxpayers need to apply for a ticket to the tax authorities, provide tax registration documents and other relevant certificates, after the tax authorities audit, issued invoices to buy books, to the tax Office to collect paper invoices, generally by hand or machine fill.

Although this time the network invoice is not for the electric business net buys, but every policy change still makes him worry. He said, also do not seek special treatment for electric dealers, but the line must be fair. "If shopping in Xidan and Carrefour can not take the initiative to develop tickets, and online shopping must open, it is too unfair." "(Liu Xia)

Experts say

The technical support of electronic invoice to taxation of electric dealers

Public figures show that China's e-commerce turnover reached 8.1 trillion yuan in 2012. At the same time, on the internet shopping and e-commerce tax issues during the two sessions of this year became a hot spot, Suning chairman Jindong in the two sessions, e-commerce transactions should be taxed according to law, the Tax department should study the way of taxation of e-commerce.

Handong, deputy director of the State administration of taxation, said that online invoices and online shopping and e-commerce tax is not necessarily linked. But the network invoice has laid the foundation for using the electronic invoice, objectively can form the technical support to the net buys and the electricity merchant tax.

"Electronic invoices," the relevant provisions, perhaps for the electricity business tax left "alive son." Liu Huan, deputy dean of the Taxation College of the Central University of Finance and Economics, said in an interview with the People's daily April 1 that if the future popularization of tax on electricity dealers is required, the "Network Tax Bureau" and the electronic invoice should be docked, which is also the trend of the development of tax technology.

Handong that online shopping and electricity dealers are essentially the same as retail outlets, and should be taxed equally, but that temporary transactions of the ubiquitous individual second-hand trade should be treated differently.

However, some people also suggested that E-commerce has a huge contribution to employment, most of them are small micro-enterprises, should be water to fish, to support these enterprises in taxes. (Li Lei)

Difference between network invoice and traditional invoice

Finishing: Zhao Jiani

1 Real Time authentication

The data of the network invoice is stored in the central server of the tax authority, which can find the false invoice in real time, and the net invoice is the "killer weapon" to crack the false invoice.

Paper invoices, taxpayers need to return to the tax authorities for the purchase of invoices, inspection tickets.

2 cost savings

Network invoice generally only one, can save 2/3 cost. You need a printer to connect to your computer.

Traditional paper invoices are generally three or four-linked. Need to purchase tax control machine, each 2000 yuan-3000 yuan, maintenance costs more than 200 yuan per year.

3 Tax collection and management

The tax authorities can inquire and statistic the invoicing data in time, compare the taxpayer's invoice information with its tax declaration and financial statement information, and find out the illegal and irregular problems such as the taxpayer selling less and remembering the cost.

The traditional manual invoicing, the taxpayer needs to be monthly to the tax department for write-off.

The development course of network Invoice

July 1, 2009, China's first "online invoice" opened in Dongguan, Guangdong province.

July 1, 2009, Guangdong began to run online invoices in four cities such as Dongguan, Huizhou, Zhuhai and Jieyang.

Since then, Shandong Province, Jiangsu Province, Fujian province and so on began to run the pilot network invoices.

April 1, 2013, "Network Invoice management measures" began to implement.

Finishing: Zhao Jiani