according to the Beijing Municipal State Taxation Bureau, the Beijing Municipal Local Taxation Bureau, the Beijing Municipal Commerce Commission, the Beijing Municipal Administration for Industry and Commerce on the application of electronic invoices pilot issues. June 27, 2013 onwards, in Beijing to carry out the application of electronic invoices pilot.
Beijing’s first electronic invoice was born in Jingdong mall. At present, the scope of the use of electronic invoices is limited to the purchase of books in Jingdong.
electronic commerce in China the first electronic invoice
name is called electronic invoices, but also in the famous B2C Jingdong mall pilot, no wonder all people at first glance that electronic invoices and e-commerce have a close relationship.
all the coincidence, let two all have no relevance to the things you have almost accidentally, the point.
on February 25, 2013, the State Administration of Taxation promulgated the "measures for the administration of network invoices" (thirtieth) of the State Administration of Taxation, and went into effect on April 1, 2013.
this message in the State Administration of Taxation of the official media, China Tax News published two weeks no one ignored, but the two sessions held to make the news of cold rice fried, really a fire. In the two sessions, the CPPCC National Committee, Zhang Jindong, chairman of Suning on the electricity supplier has 5 proposals, said to strengthen e-commerce tax.
electronic invoice is a means of national tax department management of invoices, invoice only a medium transform, because the electricity supplier taxation topic and get the headlines, it was "the gates of fire, adverse impacts".
even the tax department of Beijing city in the announcement had to clarify again, the electronic invoice is to strengthen tax administration, strengthen the management of invoices, invoice control such crimes, to reduce the collection cost and enhance the efficiency of energy saving and emission reduction means, not for online shopping and e-commerce taxation.
chose to implement the Jingdong on the mall? Beijing city tax department explained that one is in view of the characteristics of e-commerce transactions and electronic invoices are consistent, the two is the basic technology of electronic commerce enterprises better, more suitable for the initial pilot electronic invoice.
bluntly, electronic invoice is the tax authorities for tax control tools, is a form of invoices, the tax authorities is a process of their information, from 2009 began trial, this is the State Administration of Taxation to say something.
is the electricity supplier taxation, a tax levy does not sign, the number of symptoms, nor the executive organ of the State Administration of Taxation said, but decided by the Ministry of finance tax administration.
that electricity supplier should not be taxed, will soon levy
Franklin said, "there are two things in this world that are inevitable, death and taxes."