Extended data:
Invoice management:
(a) the management of ordinary invoices.
Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.
1. The seller shall issue invoices as required.
2. The buyer asks for the invoice according to the regulations.
3. Taxpayers must issue or obtain e-commerce invoices.
The invoice should be filled in at one time. No matter how many copies each ticket has, all copies must be put together and copied or printed at one time to ensure that the content and amount of each ticket are consistent. It is strictly forbidden to issue "big head and small tail" invoices.
5. Invoices shall not be used across provinces, municipalities and autonomous regions. Invoices are only issued by purchasing units and individuals in this province, autonomous region or municipality directly under the Central Government. Without approval, the invoice receiving and purchasing unit shall not carry, mail or transport blank invoices across the prescribed areas, and it is forbidden to carry, mail or transport blank invoices into or out of the country.
6. The invoice shall be stamped with the financial seal or special invoice seal.
7. After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained; In case of sales discount, a new invoice shall be issued after the original invoice is recovered and marked "invalid".
(2) Management of issuing special VAT invoices.
1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.
2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.
3. Time regulation for issuing special invoices.
4. Sales return and sales discount processing.
2065438+In mid-May, 2002, the National Development and Reform Commission issued the Notice on Organizing the Pilot Work of National E-commerce Demonstration Cities. Relevant cities can apply for the construction of e-commerce demonstration cities, and pilot cities can request the promotion of electronic invoices. Only five cities have been allowed to carry out electronic invoices, namely Chongqing, Nanjing, Hangzhou and Shenzhen. Qingdao.
According to the survey report of Wang Zheng Consulting, the overall market size of online shopping in China was 654.38+04 billion in 2008, but it soared to 267 billion in 2009, with an annual growth rate of 90.7%. According to the report released by the research institute iResearch, the transaction scale of China online shopping market reached 773.56 billion yuan in 2065.438+065.438+0, 2065.438.
However, there are still many problems in this market, the most prominent and common one is the difficulty in issuing invoices, which seems to be the "hidden rule" of the online shopping market, which not only causes huge tax losses, but also brings evidence obstacles to consumers' rights protection, and also brings regulatory problems to this emerging market.
There are many reasons why invoices are difficult. In terms of cost, the profit of online shopping is inherently lower than that of physical stores. Therefore, in order to increase profits, merchants deliberately do not invoice, or impose additional taxes on buyers who want to invoice.
Secondly, due to the loophole of Tmall Mall's rule that "sellers will be deducted if they don't invoice", professional invoice complainants appeared, and many professional bad reviewers turned to invoice extortion. In addition, the frequent occurrence of false invoices in online shopping makes it more difficult for such consumers with defects to defend their rights online.
Faced with so many market chaos, how to standardize e-commerce tax issues has become a top priority, and accelerating the popularization of electronic invoices is the best measure at present. Because the comprehensive pilot implementation of e-commerce electronic invoices is of positive significance to government supervision, sales channels, brands and consumers.
The implementation of electronic invoice can promote the standardized operation of e-commerce enterprises, and combine taxpayers' basic information of collection and management, declaration information and warehousing information to supervise taxpayers in all directions.
Baidu encyclopedia-electronic invoice
Baidu Encyclopedia-Invoice Issuing