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 signature mechanism of the electronic tax bureau is attached to the electronic invoice.
State Taxation Administration of The People's Republic of China issued the latest announcement, making it clear that the VAT electronic invoice system will be implemented uniformly throughout the country, and non-pilot areas will use the VAT electronic invoice system to issue VAT electronic ordinary invoices from June 5438+ 10 next year. Electronic invoices can print format files, which have the same legal effect and basic use as paper invoices. This means that electronic invoices can be reimbursed.
According to the latest Announcement on Issues Concerning the Implementation of VAT Electronic Invoice System issued by State Taxation Administration of The People's Republic of China, State Taxation Administration of The People's Republic of China organized and developed the VAT electronic invoice system on the basis of the upgraded version of the VAT invoice system, and now it has the conditions for national implementation.
Extended data:
Benefits of electronic invoice:
The use of VAT electronic ordinary invoices (electronic invoices for short) can reduce the operating costs of taxpayers and facilitate consumers to save and use invoices. If the drawer and payer need a paper invoice, they can print the format file of the VAT electronic ordinary invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.
Issuing electronic invoices will greatly save the invoice cost and invoice printing cost, and it does not include the indirect cost of invoice management. Moreover, the electronic invoice system can be combined with ERP, CRM, SCS and other systems within the enterprise, and the invoice data is completely electronic and centralized, which is helpful to the accounting treatment of the enterprise itself and can provide decision support for the enterprise operators in time.
Electronic invoices are more convenient to store, query and access, and also facilitate e-commerce websites to provide consumers with more convenient services. Moreover, it can reduce the waste of paper invoices, reduce deforestation, be more environmentally friendly, and conform to the future development of mankind.
The introduction of online invoices is an inevitable way for the state to regulate e-commerce tax payment, which is conducive to the state's supervision of online transactions and to safeguarding the legitimate rights and interests of consumers.
People's Network-Electronic invoices can be reimbursed. Guangzhou will use the new system next year.
Baidu encyclopedia-electronic invoice