The first "online invoice" was issued by Wu 'an Branch of Hebei Xinxing Jihua Group on 20 12. Although the invoice is issued in the form of network, it is actually the application and management mode of paper invoice, which can not play the role of "fraud control" China Tax News once reported that Wenzhou and other places found the problem of using online invoices "yin and yang tickets" to forge. This shows that the "false control" effect of online invoices will not be effective if the preservation technology of electronic information of invoices and the use system of drawees are not changed.
The advantages of online invoice are as follows:
1, saving time and effort. Online invoicing reduces the cost and time for taxpayers to invoice. When using traditional invoices, it is generally necessary to issue paper invoices in triplicate or quadruplicate, and online invoices only need one copy, which saves the invoice cost. Traditional invoice users have to take several invoices to the tax bureau for verification every month. Realize real-time networking, and complete invoice purchase, numbering, issuance, inquiry and other matters through the Internet;
2. Improve efficiency. Online invoice is more efficient than tax department in tax bill management. Real-time data transmission of online invoices realizes the combination of "tax by ticket" and "tax by data", and tax authorities can conduct data analysis and application such as invoice data query, statistics and comparison. The invoice online application system has high accuracy, authenticity and comprehensiveness by collecting taxpayer invoice information, which provides basic data support for data tax management and has the characteristics of "online invoicing, digital anti-counterfeiting, comprehensive monitoring and convenient inspection";
3. Reduce the cost of tickets. Traditional invoices should be at least in triplicate, and online invoices should be single-linked, which can save 2/3 of the cost.
Legal basis: Article 2 of the Measures for the Administration of Online Invoices.
These Measures shall apply to account opening registration, online ticket collection, online issuance, transmission, inspection and cancellation of invoices of units and individuals using online invoice management system in People's Republic of China (PRC).