After the beginning of
in Beijing, Zhejiang, Guangzhou, Shenzhen and other 22 provinces to carry out the network (E) after the pilot network invoice application, the invoice management measures issued by the State Administration of Taxation on the day before "(Draft)" mentioned in the state will actively promote the use of network invoice management system Invoicing, and strive to achieve in three years the invoice is extended to the national network. However, at the same time, there are people in the industry to promote the promotion of the network invoice: once the small network sellers in accordance with the provisions of the tax, then the survival of the commodity price advantage will no longer exist.
it is understood that the current online shopping invoice to there are two main reasons, one is the business cost considerations, deliberately not invoice; the two is that many do not shop store, also not registered in the business tax department did not provide invoices qualification. Wang Jian, director of the center for international business studies, Institute of international trade, foreign trade university, believes that the first case should strengthen the establishment of regulatory mechanisms. For the second case, small network operators can emulate large shopping malls, using the third party platform unified invoice.
in the sale of Taobao own brand clothing store owner Wang belongs to second cases. She told reporters that there will be some customers ask for invoices. "At this time we can only go to buy hand torn invoices, there will be thousands of dollars per month demand." But in her view, Taobao is just a platform to provide services, to provide a unified invoice has heard of the story, but we are under discussion that is unlikely to implement".
network invoice refers to the taxpayer through the Internet, the use of tax authorities to provide invoices online application system issued invoices. Compared with the traditional network invoice, invoice not through "tax control machine", also do not need the person in charge of the enterprise to the tax department frequently registered. Insiders believe that the promotion of network invoices, in fact, is to reduce the threshold of invoicing, at the technical level so that more companies are qualified to provide consumers with invoices. This can also inhibit the proliferation of false invoices.
standard online shopping tax system
compared with the traditional paper invoices, invoice management system network can save online billing, invoice fee, tax control machine cost and manpower cost. But an B2C company responsible person said, the current average price of FCR is less than 3000 yuan, a medium-sized B2C website using the network invoice, the annual savings cost in yuan down, the impact on the enterprise is almost negligible. Compared with the cost savings, the network invoice to bring the tax department management model upgrade, strengthen the network shopping tax regulation, is to promote the significance of the network invoice.
agency survey data show that last year, China’s Internet users online shopping transactions reached 784 billion 930 million yuan. It is understood that, in addition to the Jingdong, suning.com mall and Amazon Chinese and other large-scale enterprises, small and medium scale network operators, especially Taobao C shop, almost all of the tax loopholes.
Renmin University of China Finance