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. 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 the relevant 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 positive significance of the issuance and implementation of electronic invoices is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises. Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 32 When the tax authorities need to collect invoices that have been issued for inspection, they shall issue invoices to the inspected units and individuals in exchange for tickets. The replacement of invoices has the same effect as the transfer-out inspection invoices, and the units and individuals that transfer-out inspection shall not refuse to accept them.
Thirtieth tax authorities have the right to carry out the following inspections in invoice management:
(a) check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;
(2) Inspection of transferred-out invoices;
(3) Consulting and copying vouchers and materials related to invoices;
(4) Asking the parties about the invoice;
(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.