While the use of electronic invoices brings convenience to users and businesses, the authenticity of electronic invoices has become a serious topic that puzzles financial personnel. 1. How to query the authenticity of electronic invoices How to query the authenticity of electronic invoices: (1) Query the authenticity of electronic invoices on the website of the State Administration of Taxation 1. Log on to the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China at the website address: 2. Enter the invoice code, invoice number, invoice date, check code and verification code, and click "Check". Note: The above information is in the upper right corner of the electronic invoice 3. You can see the invoice inspection details of this electronic invoice, and you can choose "Print" or "Close". (2) AdobeReader View the electronic signature of the invoice 1. Open the PDF file of the electronic invoice with AdobeReader on the computer, and click the left mouse button or right mouse button at the "Special Seal for Invoice" in the lower right corner of the electronic invoice to select "Verify Signature". 2. Click "Signature Properties", and then click "Show signer's certificate". 3. Check the specific information of the electronic signature. If it is a real electronic invoice, you can see that the unit of electronic signature is consistent with the unit of red stamp, indicating that the signature is used to issue electronic invoices, and the signature time is consistent with the invoice date, so that you can basically judge that this electronic invoice is true and effective. Second, the characteristics of electronic invoices 1. Advantages The issuance of electronic invoices will greatly save the cost of invoices for enterprises and save the cost of invoice printing, and it does not include the indirect cost of enterprise 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 fully electronic and centralized, which is helpful to the accounting treatment of the enterprise itself and can provide decision support to the enterprise operators in time. Electronic invoices are more convenient for storage, inquiry and access, and also facilitate e-commerce websites to provide more convenient services for consumers. Moreover, it can reduce the waste of paper invoices, reduce the deforestation, and be more environmentally friendly, in line with 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. 2. Disadvantages The widespread implementation of electronic invoices will bring a serious test to the price advantage that the online shopping market has always relied on. Many businesses will impose the cost of electronic invoices on consumers, which will eventually lead to higher product prices. Some regular e-commerce companies can issue paper invoices, such as JD.COM Mall, Dangdang, Tmall Mall, etc. Although the prices of these products are slightly higher than those of Taobao platform, they give consumers a sense of standardization and more peace of mind. Taobao platform is C2C (person-to-person) mode, because most C2C merchants are not registered in the industrial and commercial departments, so there are obstacles in issuing invoices. But also because of this, the C2C way is much less than the B2C way in tax cost, and the price of products is naturally lower. After the popularization of electronic invoices, ordinary C2C merchants will no longer be spared, which will deal a blow to the advantages of high quality and low price of online shopping. This also makes people hesitate to support the popularization of electronic invoices, so it took several months after the government issued it before the merchants officially started to implement it. Although the country has made it clear that the legal effect and basic use of electronic invoices are the same as those of paper invoices, electronic invoices can also be reimbursed, but the reporter of Beiqing Daily found in the interview that many corporate financial personnel have a headache for electronic invoices. "Because consumers print on their own, there will be differences in paper quality and printing effect, which is equivalent to canceling the physical anti-counterfeiting performance of the original invoice, and all the responsibility for identifying authenticity is pushed to the financial personnel. This responsibility is really too big!" Some corporate financial personnel said that they usually advise employees to choose businesses that issue ordinary invoices as much as possible, but more and more businesses only provide electronic invoices, and whether to reimburse these invoices often leads to differences between employees and financial personnel. In addition, electronic invoices can be printed repeatedly, which makes how to prevent repeated reimbursement become a problem faced by enterprise financial personnel. The financial personnel of some enterprises have specially done experiments. The same electronic invoice is almost exactly the same as the original invoice after copying. If it is used for repeated reimbursement, the financial personnel can't identify it at all. In this regard, most financial personnel can only take the method of writing down the number of each electronic invoice that has been reimbursed, and checking whether this invoice has been reimbursed every time, which undoubtedly increases the work pressure.