According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities
(Guo [2004]No. 1024): II. Scope and object of application for invoicing Units and individuals who apply to the tax authorities for invoicing on their behalf shall apply to the competent tax authorities for invoicing on their behalf with relevant supporting materials. (1) All units and individuals that have gone through tax registration shall apply to the competent tax authorities for purchasing and issuing ordinary invoices corresponding to their business scope. However, commercial activities (except catering and entertainment) such as selling goods, providing taxable services, transferring intangible assets and selling real estate as stipulated in the tax law may apply to the competent tax authorities for issuing ordinary invoices on their behalf. 1.
Although the taxpayer has received and purchased invoices, but the business income temporarily obtained exceeds the scope of use of the received invoices or exceeds the issuance limit of the received invoices, it is necessary to issue invoices;
Therefore, according to the provisions of the above-mentioned documents, if an enterprise borrows money to pay interest, it may request the tax authorities to apply for a unified invoice issued by the tax authorities.
Second, how to invoice suppliers for online business loans?
Contact customer service. When an online merchant lends money to a supplier, he can directly ask the customer service staff of the platform to issue an invoice, or directly call the customer service. The principal cannot be opened, and other interests, service fees, liquidated damages and penalty interests can be opened. Online merchant loan is a personal business loan launched by online merchant bank for small and micro enterprises and individual entrepreneurs. Loan interest rate: the monthly interest rate is 0.75- 1.5%, and the maximum repayment amount is supported: average principal, with interest paid first and principal paid later.
3. Is it necessary to pay off the online merchant loan in one lump sum?
Because the interest on the online merchant loan is charged on a daily basis, if the loan is repaid in full in advance, that is, it is settled in one lump sum, then the interest for the remaining months in the original repayment plan will not be charged after repayment. Before choosing to prepay, you should also know the relevant matters. Different loan products have different provisions on prepayment.
Online business loan is an operating loan launched by online merchant banks and individual entrepreneurs, which can meet the capital needs of users in the course of business operation.
Loan interest rate: the monthly interest rate is 0.75 ~ 1.5%, with daily interest.
Maximum amount: 5 million
Repayment method: average capital, interest first, then principal.
Customers who can apply:
1. Taobao Tmall shopkeepers and other "online merchants" who open stores online;
2. Small and micro enterprises, individual industrial and commercial households and individual operators engaged in production;
3. Long-term use of the online merchant bank app and customers who purchase online merchant bank wealth management.
4. Users of agriculture, rural areas and farmers such as agricultural planting, breeding and agricultural product processing.
5. Restaurants, mobile phone shops, small shops, etc. Use QR code to collect money.
If you meet the above conditions, you can try to apply for an online merchant loan.
Basic conditions for application:
1. The applicant should have a real-name Alipay account, aged 18 or above, but not more than 65 years old.
2. The applicant has no bad credit record or debt record.
Online commercial loan application process:
1, log in to Alipay, click on mine, and see the online merchant loan.
2. Click on the online merchant loan, enter the online merchant loan page, and click the following to borrow money.
3. Enter the amount you want to borrow on the loan page of online merchant loan, and select the loan time;
4. After that, you can see the amount that needs to be repaid every month, and then confirm that there is no problem.
5. After entering the online merchant loan confirmation information interface, directly click the collection account to select the collection account, and then click OK to agree to use it.
6. The next thing to do is to enter Alipay authorization. After the password is entered correctly, you can successfully borrow money.
Online commercial loans and bank corporate loans
The main characteristics of online merchant loans are: fast payment, no need to open a physical card, repayment with the loan, low application threshold, no specific tax billing requirements and high frequency.
Characteristics of bank-enterprise loan products: most of the application procedures are long, and account opening (personal card or general company account) is required, with large amount, low interest rate, diversified products, high requirements and low frequency.
In terms of interest rate, online banking corporate tax loans, government guarantee fund loans, export tax rebate loans, secured loans, etc. Online merchants' banks are all high, which is lower than the personal interest rate of banks.
4. How to invoice the loan interest of online merchants?
Contact customer service staff to make an invoice. You can directly ask the customer service staff of the platform to make an invoice, or call the customer service directly. The principal cannot be opened, and there are no other interests, service fees and liquidated damages.
The penalty interest can be opened. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Online loan companies must provide invoices when collecting interest. If they refuse to provide it, they can complain to the local tax authorities.