There are loopholes in the invoicing system of electric business platform

Absrtact: Shanghai Jiading Tax Inspection Department last year found a large business enterprise risk point, cracked up to use the electric business platform falsely open value-added tax invoices case, and finally verified 42 malicious enterprises, tax collection and tax surcharges, additional fines, penalties, etc.

Shanghai Jiading Tax Inspection Department last year found a large business enterprise risk point, cracked together with the use of electric business platform falsely open value-added tax invoices case, finally verified 42 malicious enterprises, tax collection and tax surcharges, additional fines, penalties and so on amounted to more than 30 million yuan.

With the rapid development of e-commerce, online shopping has become a daily choice for consumers. The change of trading mode often comes with the risk of related tax. 2013, Shanghai Jiading Tax Inspection Department in time to catch large enterprises (business to customers) of the risk points, cracked a use of electric business platform falsely open value-added tax invoices case.

Analysis of doubtful points: Electronic Business platform invoicing system loopholes

Last year, Jiading Tax Inspection Department in an invoice investigation, found that some of the invoices involved in the jurisdiction of a domestic well-known consumers shopping website--j Mall. Through the inspection, they ruled out the J mall malicious false suspicion, but found that there are many doubts in the transaction, speculated that outlaws may use the electricity quotient management system is missing, take, falsely open the special VAT invoices. As a result, the Bureau of the Electronic Business Platform ticket Enterprises launched a special inspection. The inspectors took the tax-related information from 53 large business enterprises and analyzed and found that some enterprise VAT invoices were abnormally invoiced. Consumer shopping site mainly facing individual consumers, the amount of invoices issued for value-added tax should not be too high, but, there are 11 business enterprises, the invoiced amount significantly exceeded the warning value, including the domestic sales scale of the top of the J Mall.

Through the analysis of the J Mall, the inspectors found that there are three characteristics of large business-to-consumer:

First, the order elements are accurate and complete. The details of each order are kept in the electronic business background database, the customer can not modify.

Second, there are loopholes in the invoicing system. Billing information from the next single customer fill out, can not guarantee the ticket unit is the actual purchase unit.

The third is to pay the way to find. At present, the Electronic Business platform support payment methods are mainly online direct payment, corporate transfer and delivery payment, and basically do not allow credit.