What Is an Email Invoice?

The network invoice is the unified standard invoice of the State Administration of Taxation. The first "Internet invoice" was issued by Hebei Xinxingjihua Group Wu'an Branch in 2012. Although the invoice is in the form of online issuance, it is actually the application and management mode of paper invoices, which cannot serve the role of "fake control". "China Tax News" has reported that Wenzhou and other places have discovered the problem of using online invoice "yin and yang tickets" to falsify. This shows that if this technology for saving electronic information of invoices and the system of use of the drawees are not changed, the "fake control" effect of online invoices will be difficult to achieve.

Online invoice

Online invoice is country

On July 01, 2012, the first "Internet invoice" in Hebei Province was issued by Xinan Jihua Group Wu'an Branch, marking the Hebei Local Tax Online Invoice Management System in

Reduce ticketing costs

Traditional invoices must have at least three coupons, and online invoices are based on single coupons, which can save 2/3 labor costs.

Save tax control machine costs

In the past, enterprises need to purchase at least one tax control machine, each with a price of 2,000-3,000 yuan, and the maintenance cost is more than 200 yuan per year. If the system is promoted, this cost can be eliminated.

Real-time inspection of invoices

You can call to check the authenticity of the invoice at any time.

Invoice draw is simpler and more convenient

The system will automatically import the invoice data into the lottery system. There is no need for the consumer to manually enter, only a phone number is required.

There are up to 45 types of traditional invoices, and the Internet

Information registration

Establish an electronic network system within the tax authority, and establish a taxpayer transaction information registration center (with a taxpayer transaction information database) in this electronic network system to register

The network invoice is a typical network tax control method. The basic principle of its tax control function is:

1. Taxpayers outsourcing goods and services must obtain vouchers (online invoices) for tax deduction (cost,

After the trial of online invoices, unified invoices and online invoices can be co-existed. For sporadic sales and miscellaneous expenses of taxpayers, the current unified invoices can be used to control the use of written voucher tax control measures; The main raw materials, power, labor procurement, and bulk expenditures can be controlled using online invoices and network tax control methods.

This approach is completely similar to payment settlement: sporadic payments are settled with paper currency, and bulk payments are settled with bank transfers-the current unified invoice is a practice based on written vouchers, similar to paper money, and online invoices are based on The practice of electronic networks as a carrier is similar to

Lawyer Dong Zhengwei: "On the one hand, the" Measures "is to promote the electronic process of invoicing, and on the other hand, it also covers online sellers. However, e-commerce invoicing already exists, such as B2C sellers settled in Jingdong, Zhuoyou, Tmall, etc. It is a registered entity company that is relatively standard. It needs to issue invoices. The problem is that Taobao's small sellers have a small turnover and many do not have business licenses. It is difficult to issue invoices. "

A person from the tax department of Taizhou, Jiangsu: "At present, the national tax has been applied to the online invoice management system, such as value-added tax, and some of the local tax invoices are also online."

Liu Heng, deputy dean of the School of Taxation of Central University of Finance and Economics, believes that the implementation of online invoice-related measures means that consumers can obtain shopping invoices from Internet merchants, which is conducive to ensuring the legitimate rights and interests of consumers. "In addition, invoice management for online transactions, It is an important precursor to the taxation of e-commerce, and the state may accelerate relevant taxation trials and policies. "

A person from the taxation authority in Guangzhou said that this is a misunderstanding. The "Administrative Measures for Online Invoices" and the invoicing of online stores are two different things. They just clarify the legal status of online invoices.
The Measures clearly require that from April 1st, tax authorities will verify the types, industry categories, and billing limits of online invoices issued online based on the operating conditions of the units and individuals that issue the invoices. At the same time, according to the needs of invoice management, tax authorities can entrust other units to issue online invoices through the online invoice management system in accordance with the provisions of the State Administration of Taxation. The tax authorities should sign an agreement with the entrusted invoicing unit to specify the types of online invoices issued on behalf of them. , Objects, content, and related responsibilities.

Network invoice computer configuration

• The CPU frequency is above 533MHZ, the memory is 256MB or above, and the remaining space of the hard disk is above 100M.

• The computer must have a USB port, a serial port, or a parallel port.

• The operating systems are Windows 2000, Windows XP, and Windows 7.

Network Invoice Printer Configuration

• Horizontal push-type printer: 24-pin 80 rows or more, 1 + 3 pages or more replication capability.

• Recommended models: DS-1120 special tax control machine, DS-1920 special ticket machine (configured with network interface)

• Roller printer: Not recommended, paper jam, and high value of bills are easy to waste resources.