Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.
The positive significance of the issuance and implementation of electronic invoices is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises. Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance.
The full implementation of online invoices in online shopping will also have a positive effect on the transaction volume of e-commerce.
The taxpayer identification number is generally the corresponding number on the tax registration certificate, which can also be referred to as the tax number for short. Generally, the taxpayer identification number of each enterprise is unique. After the integration of the three certificates, the purpose of unified social credit and the integration of the three certificates is to combine the business license, organization code certificate and tax registration certificate into one, one photo and one yard, that is, all use a unified social credit code.
The taxpayer identification number comes from the code used by the Technical Supervision Bureau. The code of the General Bureau of Technical Supervision is 9 digits, so the area code of the enterprise will be added before the tax identification number. If the number of check codes can not meet the requirements by adding the code of technical supervision bureau to the area code, the letter L can be added in the middle. If the check code can't be parsed, X will be added, indicating 1-9 digits. The general taxpayer identification number shall be executed and issued by the tax bureau.
legal ground
People's Republic of China (PRC) tax collection management law
Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities.
Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.
Taxpayers have the right to apply for tax reduction, exemption and refund according to law.
Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, to defend themselves, to apply for administrative reconsideration, to bring an administrative lawsuit and to demand state compensation according to law.
Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.