Generally speaking, platform subsidies may involve commodity sales, service provision and advertising promotion, so the types of invoices issued will be different.
First, determine the nature and content of subsidies.
Platform subsidies may be for the purpose of promoting sales, promoting brands or improving service quality. Therefore, the specific nature and content of the subsidy must be clarified first, so as to determine what type of invoice to open.
Second, the invoice category selection
1. Commodity sales subsidy: If the platform subsidy is used for commodity sales, a commodity sales invoice shall be issued. The name, specification, quantity, unit price and amount of the goods should be clearly listed in the invoice to reflect the specific purpose of the subsidy.
2. Subsidies for providing services: For platforms providing services, such as e-commerce platforms and online education platforms, subsidies may involve the reduction or preferential treatment of service fees. In this case, a service invoice should be issued, indicating the content, time and cost of the service.
3. Advertising promotion subsidy: The platform may provide advertising promotion subsidy in order to enhance brand awareness or promote specific products. For such subsidies, an advertising invoice should be issued to specify the time, channel and cost of advertising.
Three. Compliance requirements
When the platform issues invoices, it shall ensure compliance with relevant tax laws and accounting standards, and ensure that the invoices are true, accurate and complete. At the same time, the platform should also fully communicate with the subsidy recipients to ensure that both parties reach an agreement on the invoice category and issuance method.
To sum up:
The types of invoices for platform subsidies should be determined according to the specific nature and content of subsidies, including commodity sales invoices, service invoices and advertising invoices. When issuing invoices, the platform shall abide by relevant laws, regulations and guidelines to ensure compliance. At the same time, communication with subsidy recipients is also very important to ensure that both parties have a clear understanding of invoice types and issuance methods.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 20 provides that:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
People's Republic of China (PRC) tax collection management law
Article 2 1 stipulates that:
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.