Network invoice will be implemented or tax with the electricity business "pass by"

The information of the general administration of taxation shows that the "Online Invoice management measures" which have just been adopted will be implemented from April 1 this year. Online invoice implementation is imminent, once again triggered a discussion about the taxation of electricity dealers. Tax experts pointed out that the network invoice is based on the tax authorities network invoice management system issued by the invoice, itself is only the form of change, not for the electrical business. It still needs extensive discussion and in-depth investigation whether the electric business is taxed, when it is taxed and how it is taxed.

Network Invoice System Technology upgrade

State Administration of taxation website published information shows that the "Network Invoice management measures" has been approved by the State administration of taxation at its 1th meeting on January 25, 2013, will be implemented since April 1, 2013.

Shi Zhengwen, director of the Research Center on Finance and Taxation law, told reporters that the network invoice is based on the tax authorities network invoice management system issued invoices, in the process of issuing through the network system, but the end is still paper. Before this promotion, the network invoice already in many pilot. From 2009 onwards, for example, Zhejiang Province began to implement online invoices. Zhejiang National Tax Network Invoice management Information system currently has more than 400,000 online users, the implementation of all general-purpose machine invoice online.

Shi Zhengwen said that the invoice is an important basis for taxation, "to vote to control the tax" is our main means of tax. With the traditional hand-drawn invoices, the tax authorities cannot track the invoice information in time, and there is a lag between the commercial behavior and the invoice reconciliation. The implementation of the network invoice, the management of the clear proposal, network invoices should be issued online, can not be invoiced online, offline, and in 48 hours to upload invoicing information. This makes the invoicing process and the tax authority's data collection synchronization, in favor of tax authorities in a timely and effective pooling of information issued by taxpayers, better to achieve "ticket control tax."

Network invoice is not equal to "Shop open invoice"

"Network Invoice management measures" after the introduction of the state will be the issue of the tax on the electricity business is also constantly fermented.

Some people worry, "The network invoice is to the network transaction carries on the invoice management, is the electricity merchant carries on the tax the important precursor", also some thought, "The network invoice related method implementation, means that the consumer may obtain the shopping invoice to the Internet merchant." More people worry, shop "tax-free" era will end, online shopping may also follow the price.

And the reporter found that the network invoice is in fact not the same as the electric dealer levy.

Shi Zhengwen told reporters that the network invoice is only a change in the process of invoicing, is the technical level, not for the online shop invoices. The future of various entities stores will also use online invoices.

Tianjin 12366 Tax Service hotline staff told reporters, "in a sense, the network invoice is actually refers to our daily see the machine to play invoices." and the net business invoice, only a small part of the network invoice. ”

Tianjin Tax Bureau staff said that the State administration of taxation to make the "Network Invoice management measures" significance, is to clarify the legal status of network invoices for network invoices in the national promotion lay the foundation. "Although it has already been implemented, it is important to establish a unified standard to standardize tax behavior." ”

Taobao merchants, billion super glasses of the person in charge told reporters, "Network Invoice management measures" on the network business has influence, but the impact is not in the tax link. "In the past, we had trouble developing tickets, especially in the sale of the price, a day may need thousands of invoices, both increase our workload, from the tax department to get so many invoices are also difficult." If the network invoice can popularize, we can through the networking system, direct printing invoices, work will be more convenient. ”

There still needs to be extensive discussion on the taxation of electricity dealers

It is worth noting that, although the network invoice and the tax is not related to the electricity business, but the regulations put forward, "the provincial tax authorities to ensure that the electronic information network invoices correctly generated, reliable storage, query verification, security only conditions, you can try electronic invoices."

"Electronic invoices," the relevant provisions, perhaps for the electricity business tax left "alive son." Liu Huan, deputy dean of Taxation College of the Central University of Finance and Economics, said that China's e-commerce is growing, in the future if the promotion of the electricity business tax, simply rely on the traditional paper invoices have many drawbacks, the inevitable need "network tax" and electronic invoices and docking, this is the trend of tax technology development.

According to research institute Eric Consulting Statistics, 2012 China's E-commerce market transaction size reached 8.1 trillion, online shopping transactions reached 1.3 trillion yuan. In fact, like Jingdong Mall and other large-scale e-commerce enterprises, has been paying taxes. However, some of the small shop Taobao, has not been included in the scope of tax collection. And the tax controversy is also widely concentrated in Taobao small shop.

China E-commerce Research Center analyst Mo Dai, from the general direction of the normative industry, on the shop, especially the small shop tax is necessary, otherwise for large-scale enterprises and offline sellers, is not fair, at the same time, the tax on individual shop, also conducive to promoting the fittest. However, the taxation of the electric dealers can not completely copy the entity store tax model, the government can take a certain rate concessions to ensure the healthy development of personal shop.

Shi Zhengwen said that in the long run, one important aspect of market equity is the fairness of tax burden in all types of transactions. Future electricity dealers will certainly tax, but when and how to tax, still need extensive discussion and solid research.