1, electronic invoice refers to all units and individuals in the process of buying and selling goods, providing or receiving services and other business activities, stored and circulated in electronic form.
2. Electronic invoice is the product of the information age. Like ordinary invoices, they are uniformly issued to enterprises by the tax bureau. The invoice number will be issued to the merchants with a unified national code and unified anti-counterfeiting technology. Electronic invoice is attached with electronic IrD signature mechanism.
3. There are two main reasons why online invoices are difficult to open. First of all, considering the cost, merchants deliberately do not invoice. Secondly, many online stores do not have physical stores or are registered with the industrial and commercial tax authorities, so they are not qualified to issue invoices. Online invoice refers to the invoice issued by taxpayers through the Internet by using the online invoice application system provided by tax authorities.
4. Compared with traditional invoices, online invoices do not need to go through the "tax control machine", and the person in charge of the enterprise does not need to register with the tax authorities frequently. And can be completed in real time, the authenticity can be verified in real time, and the operation is simple. Compared with the traditional paper invoices, the online invoice management system can issue invoices online, saving the invoice cost, tax control computer cost and related labor costs. Although online invoices can promote more e-commerce enterprises to pay taxes, according to China's tax system and market environment, it is difficult for small and medium-sized enterprises, especially e-commerce enterprises, to survive.
1. Invoice refers to the text sent by the seller to the buyer in the process of economic activities, including the name, quality and agreed price of the products or services provided to the buyer. Apart from the advance payment, the basic element of the invoice is that the buyer pays the seller according to the agreed terms. It must include the date and quantity. This is an important voucher for bookkeeping.
2. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names and charging items in different periods, but most of them are collectively referred to as administrative fee receipts. For internal and audit purposes, each invoice must have a unique daily account to prevent duplicate or missing invoices. An invoice is the original proof of the cost, expense or income incurred. The company invoice is mainly the accounting basis of the company and also the tax payment certificate. Employee invoices are mainly used for reimbursement.