Can shopping vouchers be used as invoices?

Xiao Li, consultant of Heze State Taxation Bureau 12366, Shandong Province, gave the following answers for consumers according to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Measures for the Administration of Invoices. 1. Article 33 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the time when the obligation to pay value-added tax occurs is the day when the goods are sold by direct collection, regardless of whether the goods are sent out, the sales amount is received or the evidence claiming sales amount is obtained, the bill of lading is handed over to the buyer. The day when the goods are pre-sold is the day when the goods are issued. The shopping vouchers purchased by your company are prepaid in the supermarket, which is different from the "bill of lading" for direct payment settlement. The bill of lading for direct payment settlement clearly indicates the name, quantity, unit price and amount of the purchased goods. The shopping voucher issued by your company only indicates a fixed amount, but does not indicate the name, quantity and unit price of the purchased goods. It can buy any goods in the supermarket, and the delivery time can be one month or two months, unless the contract stipulates that it will not expire. It can be seen that the shopping voucher issued by your company can only be used as a contract for advance payment in supermarkets, but not as a "bill of lading" for direct payment settlement. 2. Article 20 of the Measures for the Administration of Invoices stipulates: "When units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer issues an invoice to the payee. " Article 21 stipulates: "All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining an invoice, you may not ask to change the name and amount. " However, when the supermarket sells shopping vouchers and receives the sales money in advance, it is not clear about the specific types of goods sold, and the specific sales behavior has not occurred, which means that there was no business at that time. 3. To sum up, the supermarket is problematic, which violates the provisions of Article 20 of the Measures for the Administration of Invoices and is an illegal act of not issuing invoices according to regulations. The tax authorities may, in accordance with Article 36 of the Measures for the Administration of Invoices, order them to make corrections within a time limit, confiscate their illegal income and impose a fine of less than 654.38 million yuan. In addition, supermarkets do not issue invoices to consumers who use shopping vouchers. If the purchased goods have quality problems and want to return them, if the supermarket does not return them, there will be no legal basis and the legitimate rights and interests of consumers will be infringed. Therefore, the rights claimed by consumers meet the requirements.