Online invoice is not a net purchase invoice

The provincial residents Zhang ou like online shopping, but seldom can get the invoice from the electric dealer hand. Every net purchase can get the invoice smoothly, is "Zhang Hui" dream. With the advent of the April 1, this dream seems to get closer and nearer. April 1, the State administration of taxation, the new "Network Invoice management measures" formally implemented, although the move is not against the electricity dealers issued a tax deal, but the public opinion, the implementation of the method at least to levy a tax on the road, and even some people speculate that online shopping "tax-free" era will end. But there are also consumer concerns, according to the "wool out of the sheep" rule, consumers will pay.

In this respect, our provincial tax department staff said that after the implementation of the new regulations, the province of 286,000 value-added tax taxpayers are eligible to apply for the use of online invoices, including the electricity business taxpayers. The popularization of the network invoice may cause some electric dealers to lose the price advantage, in the long run, it is the general trend to strengthen the tax supervision in the field of electronic commerce, however, in the concrete implementation process, they face many difficulties.

Online invoice is not a net purchase invoice

In recent time, from the media to the two issues of the two sessions, to the electricity business tax has been the focus of attention, "Network Invoice management measures" has been interpreted by some public opinion as the state's new deal to tax the electricity dealers. For the topic of repeated speculation, March 22, the provincial IRS staff confirmed to reporters that this approach is the significance of the introduction of the legal status of the network invoices for its promotion in the country to lay the foundation, "online invoices and not only for electric dealers, and shop shopping invoicing is two different things." ”

It is understood that the network invoice is in line with the State administration of taxation unified standards and through the State administration of taxation and provincial urban state Tax Bureau, the local Tax bureau issued a network invoice management system issued invoices. is generated by the special software contains relevant information of electronic documents, can be printed into paper invoices, equivalent to the "electronic version of the invoice."

"Simply put, as long as the taxpayer connected to the Internet, you can open invoices online, real-time transmission of data, reduce the return to the tax authorities for the purchase of invoices, inspection tickets, such as tax, but also to reduce the work of the Office hall pressure." "Provincial IRS Wang Yue Introduction, the invoice is divided into machine dozen, manual, fixed three kinds of, net invoice is actually a kind of machine to hit the invoice." Traditional machine-typed invoices, invoicing information can only exist in the taxpayer's computer, by the taxpayer in the specified time upload tax authorities, about one months or so passed. And the use of online invoices, the main invoice, all information data in the tax authorities have "showings", not only to facilitate consumers to verify the authenticity, more conducive to tax authorities real-time monitoring of the taxpayer's real business information, from the source to solve false invoices and information distortion and other issues.

"Whether it's a paper invoice or a Web invoice, it's essentially the same, except in a different form, which all taxpayers can use." Wang Peak explanation, not only online shop can use online invoices.

Consumers worry about cost shifting

Although the new rules are not for the electricity business tax, but the discussion of the tax on online shop has a long history, the market generally believe that the move at least for the electric dealer comprehensive tax paved the way. Reporter visit found that consumers are concerned about, once the start of a comprehensive tax, online shopping will not be affected, the price will be passed on to their heads. Not only consumers but also many sellers are worried.

Taiyuan residents Wang Yujing a health food store on the internet, the recent "shop may be taxed" the argument that she has concerns. "According to the current sales situation, the levy of 17% value-added tax, then my price advantage will be lost, business must not be done." Wang Yujing said, if it is naïve to start paying taxes, it must increase prices. Coincidentally, Taobao main cosmetics business in Shanxi sellers Ms. Liu told reporters, will not raise prices, but if the start of the tax, will reward small gifts, so that buyers do not invoice, "if necessary, I will consider the appropriate fare increase, or labeled" to vote "and" do not vote "two kinds of prices. ”

No business registration, lack of physical address, monthly sales turnover did not meet the tax starting point ... The reporter learned in the interview, such as Wang Yujing, Ms. Liu, such as Consumer-to-consumer (personal to individual) shop in the tax control difficulties, most of them will be the invoice tax cost to the buyer.

According to the state tax department's interpretation, whether online transactions or traditional transactions, as long as the occurrence of taxable transactions, should be declared tax. "In fact, like Jingdong Mall, Dangdang, and so most of the consumer (enterprises to consumers), is itself registered entity companies, consumers can get invoices." Slip through the many Consumer-to-consumer small sellers, small turnover, many do not have a business license, to tax, the operation of a certain degree of difficulty. "The provincial IRS staff said so.

Difficulties in supervising electricity dealers

A lot of people in the industry analysis that the new rules clear the Network invoice management, from the technology can indeed be levied on the electricity business "paving the road," but, although seemingly menacing, but in the implementation of some of the electricity business, supervision, but faced with some difficulties.

As the shop is different from the physical store, how to monitor and ensure the tax source is not lost is a practical problem. According to the new rules, although the individual shop temporarily does not levy a tax, but explicitly require all businesses to provide customers with invoices. "Now on the electric business platform, the consumer and Consumer-to-consumer are mixed together, although the backstage has registered, but consumers can not tell which is a personal shop, which is a business shop, to ask for invoices will be difficult." Ms. Liu, who has many years of experience in electric business, admits that there are some problems that need to be solved by the regulatory authorities in Consumer-to-consumer transactions. "For example, online shopping often occurs when the exchange returns, the issue of the return of invoices." If the electric business platform for each return to make clear, increase the cost who to bear?

At the same time, some buyers and sellers have "negotiated" the development of tickets can not be ignored. In this respect, Shanxi Mingkun law firm Feng Chigang lawyer said, "Strictly speaking, this is an illegal phenomenon, according to the relevant provisions, the Merchant to provide customers with invoices is compulsory nature, can not exist negotiation behavior." "In Feng Chigang's view, to many Consumer-to-consumer small sellers tax is not worth the risk," just like the cruise vendors, tax authorities deployed a large number of human and material resources, carpet-type verification, the tax cost is much greater than tax revenue. ”

Promote the application of network invoice

With the implementation of "Network Invoice management measures", the speed of online invoice popularization in the country will be accelerated. It is understood that as early as 2009, the State administration of taxation in some provinces and cities to carry out a pilot network invoices, to the first half of 2012 the country has been implementing the use of network invoice enterprise 1.62 million households.

Although not the national pilot city, our province's network of invoices to promote the work is not behind people. It is reported that the province gradually implement the machine to play invoices, after a period of time, is gradually stable, perfect and promotion. At present, we have 286,000 value-added tax taxpayers, the implementation of the new regulations, all taxpayers are eligible to apply for the use of online invoices.

"Next, we will be in accordance with the State administration of taxation deployment, this year in the province to carry out the" gold tax three project, including the promotion of network invoices and applications. Wang Yue said, although the network invoice is not equivalent to online purchase invoices, but to the electricity business tax is the future trend, which will help to strengthen the management of the electrical business, protect the legitimate rights and interests of consumers.

Author: Zhang Ting source Shanxi daily)