According to the relevant provisions of the Announcement on the Comprehensive Service Platform of VAT Invoice, the VAT electronic ordinary invoice issued by taxpayers through the public service platform of VAT electronic invoice belongs to the invoice supervised by the tax authorities, and the electronic signature is used to replace the special seal for the invoice, which has the same legal effect, basic use and basic use provisions as the VAT ordinary invoice. The electronic general VAT invoice (optimized version) issued by the public service platform is more concise. The column name of "goods or taxable services and services" is changed to "project name", and the original column name of "seller: (seal)" is cancelled, which simplifies the invoice face style. Replace the original invoice special seal with reliable electronic signature, and replace the original invoice producer seal with the electronic invoice producer seal signed by tax digital certificate.
Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.
superiority
Issuing electronic invoices will greatly save the invoice cost and invoice printing cost, and it does not include the indirect cost of invoice management. Moreover, the electronic invoice system can be combined with ERP, CRM, SCS and other systems within the enterprise, and the invoice data is completely electronic and centralized, which is helpful to the accounting treatment of the enterprise itself and can provide decision support for the enterprise operators in time.
Electronic invoices are more convenient to store, query and access, and also facilitate e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.
The introduction of online invoices is an inevitable way for the state to regulate e-commerce tax payment, which is conducive to the state's supervision of online transactions and to safeguarding the legitimate rights and interests of consumers.