I. Problems
With the progress of technology and digitalization, electronic invoices and digital invoices have become common forms of bills. So, what's the difference between these two invoice forms?
Second, answer
Electronic invoices and digital invoices are both forms of digital invoices, but they are different in the following aspects:
1. Definition and concept: Electronic invoice is an invoice generated by electronic means, while digital invoice is based on electronic invoice, and its authenticity and security are further guaranteed by digital signature and encryption technology.
2. Technical application: Electronic invoices mainly rely on electronic signature and digital authentication technology, and digital invoices are added with digital signature and encryption technology to ensure the authenticity and non-tampering of invoices.
3. Legal effect: In terms of legal effect, both electronic invoices and digital invoices are legal invoice forms and have the same legal effect. However, due to its additional digital signature and encryption technology, digital invoices have higher legal effect in ensuring transaction security and preventing tampering.
4. Issuing and receiving: The issuing and receiving of electronic invoices is relatively simple and can be completed only by electronic means. However, the issuance and collection of digital electricity invoices need to meet higher technical requirements, such as using special digital electricity invoice issuing software or receiving through designated mailboxes.
5. Management and application: For enterprises, the management and application of electronic invoices are relatively simple and can be stored, queried and used electronically. Because of its high technical requirements, digital invoices require enterprises to have corresponding technical and management capabilities.
Third, to sum up.
Electronic invoices and digital invoices are the products of the digital age, which provide convenience for the financial management of enterprises. However, digital invoices are more advanced in technology and provide higher security. Therefore, in practical application, we should choose the appropriate invoice form according to the needs of enterprises and the actual situation.
Fourth, the legal basis
Article 51 of the E-commerce Law of the People's Republic of China stipulates: "E-commerce operators shall fully, truthfully, accurately and timely disclose the information of goods or services to protect consumers' right to know and choose. E-commerce operators are not allowed to make false or misleading commercial propaganda by fabricating transactions or user evaluations, so as to deceive and mislead consumers. "
Article 52 of the E-commerce Law of the People's Republic of China stipulates: "E-commerce operators should establish and improve trading rules, and take reasonable management measures such as verification, anti-fraud, prevention of brushing orders, and prevention of scalper speculation to ensure fairness and justice in transactions. "
The above laws and regulations provide legal protection for the legality and standardization of electronic invoices and digital invoices.