Implementation of "Network Invoice Management Measures"

According to the information of the State Administration of Taxation, the Measures for the Administration of Online Invoices passed in 2013 were implemented on April 1, 2013. The implementation of online invoices immediately triggered the discussion on e-commerce taxation. Tax experts pointed out that online invoices are based on the invoices issued by the tax authority's online invoice management system. They are just changes in the format of their publications and are not directed at e-commerce. Whether e-commerce is taxed, when taxes are imposed, and how taxes are to be collected, it still requires extensive discussion and in-depth research.

Network Invoice System Technology Upgrade According to Shi Wendan, director of the Financial and Tax Law Research Center of China University of Political Science and Law, the network invoice is based on the invoice issued by the tax authority's online invoice management system. It must pass through the network system in the process of issuing, but ultimately it is still paper.

Shi Wenxuan said that the invoice is an important basis for taxation. "Tax control tax" is China's main taxation method. Using traditional hand-made invoices, tax authorities are unable to track invoice information in a timely manner, and there is a time lag between business conduct and invoice verification. The implementation of online invoices and management methods clearly stated that online invoices should be issued online. If invoices cannot be issued online, they can be issued offline and upload billing information within 48 hours. This synchronizes the invoicing process with the collection of data from the tax authorities, which is conducive to the timely and effective collection of taxpayer information by the tax authorities and better implementation of the “ticket control tax”.

Online invoice is not equal to "Shop Invoicing"

After the "Network Invoice Management Measures" was promulgated, whether the country will continue to ferment the dispute over e-commerce taxation.

Some people worry that “net invoices are invoice management for online transactions and are an important precursor to taxation for e-commerce companies”. Some people also believe that “implementation of an online invoice-related approach means that consumers can request invoices from Internet merchants. ". More people are worried that the “tax exemption” era of online shops will end and online shopping may also increase prices.

In an interview with the reporter, it was found that online invoices are in fact not equivalent to e-commerce taxation.

Shi Wen told reporters that the online invoice is just a change in the billing process. It is a technical level and not an invoice for the online shop. Various online physical stores will also use online invoices.

The staff of the Tianjin Municipal Taxation Bureau stated that the significance of the “Administrative Measures for Online Invoice Management” formulated by the State Administration of Taxation is to clarify the legal status of online invoices and lay a foundation for the promotion of online invoices throughout the country. “Although it has already been implemented, it is very important to establish a unified standard that facilitates the regulation of taxation.”

The person in charge of the relevant website told the reporter that the impact of the "Internet Invoice Management Measures" is not on the taxation link. “In the past, we had trouble ticketing. Especially when we were to cut prices, it would take thousands of invoices a day, which would increase our workload. It would be difficult to get so many invoices from the tax department at one time. If an online invoice can To promote popularization, we can print invoices directly through a networked system and the work will be more convenient."

E-commerce taxation still needs extensive discussion. It is worth noting that although online invoices are not related to e-commerce taxation, the Regulations state that “tax authorities at or above the provincial level are ensuring the correct production, reliable storage, query verification, and security of online invoice electronic information. Under conditions such as conditions, you can try electronic invoices."

The relevant provisions of "electronic invoices" may leave a "live mouth" for e-commerce taxation. Liu Yan, deputy dean of the Central University of Finance and Economics and counselor of the State Council, pointed out that China’s e-commerce is growing stronger. If the taxation of e-commerce is promoted in the future, relying solely on traditional paper invoices has many drawbacks, and it will inevitably require “Internet Taxation Bureau” and e-commerce. Invoices are linked to it, which is the general trend of taxation technology development.

Shi Wenxuan stated that in the long run, an important aspect of market fairness is the fairness of taxation of various trading entities and various forms of transactions. Future e-commerce will surely impose taxation, but when it comes to taxation and taxation, it still requires extensive discussion and solid research.

China's e-commerce has undoubtedly entered the stage of supersonic development. Online shop taxation has always been a topic of public concern. Ma Yun, the e-commerce giant, believes that as a company, it is immoral to pay taxes, and network operators should believe this. .