The problem of electronic invoice reimbursement and unified standard

Recently, electronic invoices have become a hot topic during the two sessions, and the call for universal electronic invoices is becoming more and more high. As ordinary people, probably most people do not understand how electronic invoices are. As China's first "crab eating" electric business enterprise-jing-dong, so far has issued more than 4 million electronic invoices, the pilot range from Beijing to Shanghai, Jiangsu and other areas. What are the advantages of electronic invoices, let Jingdong go before the industry? Can improve the efficiency of enterprises to reduce operating costs conducive to social tax management and maintenance of fair market Fairness Jing Dong Group vice president of Taxation Cai Lei to the author, "has been, Jing-dong adhere to the ' authentic, licensed ' concept, and insist on issuing regular invoices to consumers to protect consumers in the shopping and after-sale rights. However, the traditional paper invoices to the media carrier, invoices storage, loss and the red Word Invoice management costs higher. The cost of the invoice includes the paper cost of the invoice, the warehousing, management and delivery of the invoices, as well as the equipment, consumables and personnel for the invoice printing. In terms of invoice paper cost only, Jingdong group Beijing Company 2013 Monthly invoice consumption of more than millions of copies, and to meet the demand for invoicing, the single Beijing area purchased nearly 300 invoice printing equipment, and equipped with 300 people to carry out invoices printing, structured, classification, delivery and other work, cost millions of yuan each year. If the full use of electronic invoices, it will greatly improve the operational efficiency of enterprises, the cost can also be reduced. In this context, the BoE has repeatedly applied to the national ministries and relevant government departments for the implementation of the pilot electronic invoice project, in June 2013 opened the mainland's first e-commerce field invoices, became the first "crab eating" electric business enterprises. Pilot to date, the enterprise has issued more than 4 million electronic invoices, products covering almost all categories, from books to mobile phones, computers, refrigerators, snack drinks, and even milk powder diapers, can use electronic invoices as a warranty voucher, saving the overall cost of millions of dollars, electronic invoice results have appeared. "Ticket Control tax" is our main means of taxation. The traditional paper invoice has lag between commercial behavior and invoice check, and the tax authorities can not track the invoice information in real time. Some outlaws pass counterfeiting false invoices, use false invoices to deduct tax, cheat tax rebate, disturb national economic order, and provide convenience for breeding corruption and other economic crimes, and become a disease of economic activity. The paperless and whole-process informatization of electronic invoices can effectively solve these problems. Beijing tax Administration and science and Technology Development Department director Li Weili said that the electronic invoice is not printed, the taxpayer to apply for invoices more simplified, through the electronic invoice online platform can be real-time inquiry electronic invoices, to enhance the tax authorities on the management efficiency of invoices and strengthen tax collection. At the same time, the State takes the electronic invoice as the hand, promotes the network electricity merchant to carry on the taxation management, will vigorously fight the tax evasion, the tax evasion phenomenon, the maintenance standard taxation Enterprise's fair competition environment. The development of e-invoice should be guaranteed by system and standard although electronic invoices have many benefits, more policy and legal support is needed to increase development. One of them is "hopLaw reimbursement "problem. In the interview, the author found that many enterprises or buyers have abandoned the attempt to electronic invoices, because in accordance with the requirements of the national tax authorities, electronic invoices for the pilot, is limited to individuals, can not be used as a corporate reimbursement voucher. Many consumers are puzzled by this. Beijing East Group headquarters in East China Financial manager Lu to this explanation, "the current electronic invoice is still in the national pilot stage, temporarily or can only be issued to individuals, consumers in Beijing East Procurement company goods, need to issue enterprise value-added tax invoices, or to select paper invoices." It can be seen that how to solve the legal effect of electronic invoices with traditional paper invoices from the aspects of law and system, establish the legal status of electronic invoices as legal accounting vouchers, guarantee the reimbursement and application of electronic invoices, is the precondition of realizing the real leap-forward development of electronic invoices in China. Another is the "National Unified standards" of the formulation and implementation. As the current pilot electronic invoices are all provinces set up their own platform and norms, the independent operation of each platform is not interconnected, resulting in an island of information, so that the receipt of electronic invoices is very difficult, large national companies need to connect with the provinces, which is very expensive for the enterprise. How to conveniently receive the electronic invoices issued across the region, the electronic invoice across the region clearing and receiving is the key factor restricting the national popularization of electronic invoices. Cai Lei to the author said, "We have submitted to the National Development and Reform Commission of electronic invoices and electronic accounting files comprehensive pilot program, the program in the system and process design is more perfect, hope to receive the support of the Government, in the nationwide promotion." ”