The electronic ordinary VAT invoice (see attachment for samples) issued by taxpayers through the VAT electronic invoice service platform belongs to the invoice supervised by the tax authorities. The electronic signature is used instead of the special invoice seal, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice.
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.
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.
The state has been committed to providing support for the transformation from "controlling tax by ticket" to "managing tax by information", using blockchain technology to solve the pain points of the industry, making the sharing of invoice information between platforms a reality, reducing the cost of enterprise supervision, and comprehensively improving the level of mutual trust, safety and convenience.
There are two main reasons why online shopping invoices are difficult to open. First, the merchant deliberately does not invoice considering the cost issue; Second, many online stores have no physical stores and are not registered with the industrial and commercial tax authorities, so they are not qualified to provide invoices.
Online invoice refers to the invoice issued by taxpayers through the Internet and using the invoice online application system provided by tax authorities. 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. But also can be realized instantly, the authenticity can be verified immediately, and the operation is simple and convenient.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 2 Units and individuals that print, purchase, issue, obtain, keep and cancel invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.