At present, there is a new way of invoicing that has legal effect even if it is not stamped, such as the VAT electronic ordinary invoices issued by taxpayers through the VAT electronic invoice public **** service platform, this kind of invoice is that it is not stamped with invoice seal but with electronic signature instead of the invoice seal, which belongs to this kind of invoice, it should be legally effective and in line with the relevant regulations.
Electronic invoice is a product of the information age, the same as ordinary invoices, the use of the Tax Bureau in the form of unified issuance to the merchants, the invoice number using the national unified code, the use of unified anti-counterfeiting technology, assigned to the merchants, the electronic invoice is accompanied by a signature mechanism of the electronic Tax Bureau.
There are two main reasons why it is difficult to issue invoices for online purchases, one is that merchants consider the cost issue and intentionally do not issue invoices; the other is that many online stores do not have a physical store and are not registered in the industry and commerce tax department, and do not have the qualifications to provide invoices.
Network invoices refer to invoices issued by taxpayers through the Internet, using the online application system for invoices provided by tax authorities. Compared with traditional invoices, network invoices do not need to pass through the "tax-control machine", and do not require the person in charge of the enterprise to frequently register with the tax department. Moreover, it can be made instantly, false authenticity is instantly verified, and the operation is simple and easy to carry out.
Compared with traditional paper invoices, the network invoice management system can issue invoices online, saving the invoice cost, the cost of tax-controlled machines and related labor costs.
While network invoices can facilitate more e-commerce enterprises to pay taxes, the survival of small and medium-sized enterprises, especially e-commerce enterprises, is very difficult according to China's tax system and market environment.
Legal basis
"Chinese People's **** and State Invoice Management Law"
Article 22 The issuance of invoices shall be in accordance with the prescribed time limit, order, columns, all the joints at once and truthfully issued and stamped with the invoice special seal.
No unit or individual shall not engage in the following false invoicing behavior:
(a) issuing invoices for others and for themselves that do not correspond to the actual business situation;
(b) allowing others to issue invoices for themselves that do not correspond to the actual business situation;
(c) introducing others to issue invoices that do not correspond to the actual business situation.