Legal subjectivity:

While the use of electronic invoices brings convenience to users and merchants, the authenticity of electronic invoices has become a serious topic that troubles financial personnel. 1. How to check the authenticity of electronic invoices. How to check the authenticity of electronic invoices: (1) Check the authenticity of electronic invoices on the website of the State Administration of Taxation. 1. Log in to the National VAT Invoice Inspection Platform of the State Administration of Taxation. Website: 2. Enter the invoice code, invoice Number, billing date, verification code and verification code, click "Check" Note: The above information is in the upper right corner of the electronic invoice 3. You can see the invoice verification details of the electronic invoice, you can choose "Print" or "Close" Complete this electronic invoice inspection. (2) Adobe Reader to view the electronic signature of the invoice 1. Use Adobe Reader to open the PDF file of the electronic invoice on your computer, click the left mouse button or right-click the mouse on the "Invoice Special Seal" in the lower right corner of the electronic invoice and select "Verify Signature". 2. Click "Signature Properties" and then click "Show Signer Certificate". 3. Check the specific information of the electronic signature. If it is a real electronic invoice, you can see that the unit of the electronic signature is consistent with the unit of the red seal on the face of the ticket, indicating that the signature is used to issue an electronic invoice, and the signature time is consistent with the invoice issuance date, so that It can basically be judged that this electronic invoice is authentic and valid. 2. Characteristics of electronic invoices 1. Advantages Issuing electronic invoices will significantly save enterprises’ costs on invoices and invoice printing costs, and does not include indirect costs of enterprise invoice management. Moreover, the electronic invoice system can be integrated with the enterprise's internal ERP, CRM, SCS and other systems. The invoice data is fully electronic and centrally processed, which is helpful for the enterprise's own accounting processing and can provide timely decision-making support to enterprise operators. Electronic invoices are more convenient for storage, inquiry, and retrieval, and also make it easier for e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of resources caused by 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 country to standardize e-commerce tax payments, which is conducive to the country's supervision of online transactions and is also conducive to safeguarding the legitimate rights and interests of consumers. 2. Disadvantages The popularization and implementation of electronic invoices will bring serious tests to the price advantage that the online shopping market has always relied on. Many merchants will impose the cost of electronic invoices on consumers, which will ultimately lead to higher product prices. Some formal e-commerce companies can issue paper invoices, such as Jingdong Mall, Dangdang, Tmall Mall, etc. Although the prices of these products are slightly higher than those on Taobao platform, they give consumers a sense of standardization and are more convenient. of peace of mind. The Taobao platform is based on a C2C (person-to-person) model. Since most C2C merchants are not registered with the industrial and commercial authorities, there are obstacles in issuing invoices. But because of this, the C2C method saves a large part of the tax cost than the B2C method, and the price of the product is naturally lower. After the popularization of electronic invoices, ordinary C2C merchants will no longer be "immune", which will have a blow to the advantages of online shopping at low prices. This also made everyone support but hesitate to popularize electronic invoices, so it took several months after the government announced it before any merchants officially started to implement it. Although the country has made it clear that the legal effect and basic uses of electronic invoices are the same as paper invoices, and electronic invoices can also be reimbursed and recorded in accounts, a reporter from Beiqing Daily found in interviews that many corporate financial personnel have headaches about electronic invoices. "Since consumers print by themselves, there will be differences in paper quality and printing effect. This is equivalent to canceling the physical anti-counterfeiting performance of the original invoice, and shifting all the responsibility for identifying authenticity to the financial personnel. This responsibility It’s really too big!” Some corporate financial personnel said that they usually advise employees to choose merchants that issue ordinary invoices. However, more and more merchants only provide electronic invoices, and whether to reimburse these invoices often differs between employees and financial personnel. differences arise between them. In addition, the feature of electronic invoices that can be printed repeatedly makes how to prevent repeated reimbursement a problem faced by corporate financial personnel. The financial personnel of some companies have conducted experiments. The same electronic invoice is almost identical to the original invoice after being copied. If it is used for repeated reimbursement, the financial personnel cannot identify it at all. In this regard, most financial personnel can only write down the number of each electronic invoice that has been reimbursed, and check whether the invoice has been reimbursed every time, which undoubtedly increases work pressure.