A few days ago, the Fourth Session of the 12th National People's Congress voted to approve the "Thirteenth Five-Year Plan for National Economic and Social Development of the People's Republic of China." As one of the new contents, "promoting electronic invoices" has been officially included in the outline of the 13th Five-Year Plan.

At this year’s Two Sessions, Zhang Jindong, member of the National Committee of the Chinese People’s Political Consultative Conference and chairman of Suning Holdings Group, Ma Huateng, deputy to the National People’s Congress and chairman of the board of directors of Tencent, and many other representatives and committee members all expressed their opinions on the promotion and use of electronic invoices and their relationship with them. Provide positive suggestions for relevant supporting application services. Guangdong Province will also fully implement electronic invoices on May 1 this year.

my country’s electronic invoices may usher in a “full implementation era.”

Electronic invoices have become the "new favorite of the times"

As one of the pilot enterprises for electronic invoices in my country, Wang Bo, deputy general manager of the Finance Department of China People's Property Insurance Co., Ltd., told reporters that in 2014 On June 27, PICC Property and Casualty Insurance became the first domestic company to accept electronic invoices issued by external units; in July 2015, it issued the first electronic invoice for the property insurance industry in Beijing. PICC Property & Casualty has been actively exploring the application of electronic invoices for a long time.

“As electronic invoices have received widespread attention, more and more institutions and individual consumers have expressed to us their strong desire to obtain electronic invoices. They prefer electronic invoices in terms of use, storage, etc. Convenience and security. At the same time, we hope that more companies will be able to issue electronic invoices to promote more companies to receive electronic invoices in their business activities, so that their positive effects on corporate operating efficiency will gradually emerge." Bo said.

The increasing demand for electronic invoices is actually inseparable from the fact that electronic invoices have broken through the limitations of traditional paper invoices. The advantages of electronic invoices are enough to make them the "new favorite of the times" .

The important advantage of electronic invoices is to save usage costs, such as storage and printing costs. At the same time, electronic invoices are economical, environmentally friendly, efficient and fast. Electronic invoices also abandon the triple design and concept of previous paper invoices. After financial cloud data is shared in the future, electronic invoices will effectively avoid problems such as repeated invoicing and repeated reimbursement. Electronic invoices also have the advantages of anti-counterfeiting and anti-corruption.

Wang Fangjun, associate professor at the School of Management of Xi'an Jiaotong University, believes that more importantly, electronic invoices can effectively supervise taxable entities in e-commerce, reduce tax risks and management difficulties, and curb tax risks at the source. Enterprises accept problems such as fake paper invoices, irregular filling and issuance, distortion of declaration data, insufficient invoices and no invoices, tax evasion, and false issuance on behalf of others.

Wang Fangjun said that whether it is receiving electronic invoices into accounts or issuing electronic invoices to external parties, it can improve the work efficiency of corporate financial personnel, save time and cost, improve the timeliness of accounting, and make the financial status reflected by the accounting office more accurate. Effective.

“In addition, through the connection between the electronic invoice platform of the enterprise and the tax department, electronic invoices that have been certified and encrypted by the tax department can be automatically obtained, which can ensure the authenticity of the invoice, that is, corporate employees and financial personnel no longer need to go to the relevant Check the authenticity of the invoices on the tax department’s website,” Wang Bo told reporters.

Take multiple measures to achieve gradual implementation

Some industry experts said that for enterprises, it is difficult to implement point-to-point issuance and receipt of electronic invoices between enterprises, and there is an urgent need for tax management. Establish a unified national electronic invoice platform to promote electronic invoices faster and better.

At present, the issuance, receipt, and accounting of electronic invoices have not yet formed a complete system and process. Government departments such as the National Taxation Bureau, local taxation bureaus, invoice technology service providers, and large invoice users have adopted cooperative pilot projects. Promotion, the scale effect has not yet appeared, and some problems have been exposed, which require further standardization on the basis of pilots in the future.

In the interview, many interviewees mentioned that the difficulty in connecting electronic invoices with financial software is one of the problems currently hindering the promotion of electronic invoices. Investigating the reason, the reporter found that electronic invoices, as the original voucher for accounting, require electronic signatures that comply with regulations. However, current electronic signature standards vary from place to place, which objectively increases the difficulty of seamless connection between financial software and electronic invoices, and restricts it to a certain extent. The promotion and application of electronic invoices. To this end, it is urgent to unify electronic signature standards.

my country has clarified that financial enterprises will begin to implement the business tax to value-added tax reform from May 1, 2016. As a pilot enterprise, Wang Bo said: "Special value-added tax invoices are the main form of invoices used by enterprises after the replacement of business tax with VAT. Since they are still not allowed to be issued in electronic form, this will become a bottleneck for the further promotion and application of electronic invoices. Enterprises cannot issue and Receiving special value-added tax invoices in electronic form prevents the significant advantages of electronic invoices in cost savings, improving corporate management efficiency, and reducing tax risks from being effectively brought into play, which is not conducive to further expansion of the application scope of electronic invoices. This is an issue that needs to be solved urgently. "Wang Fangjun believes that if the country can issue laws and regulations related to electronic invoices as soon as possible, make electronic invoices reimbursable and fully circulated, and provide subsidy policies to companies that fully implement electronic invoices, it will encourage more companies to participate in electronic invoices. in the promotion.

In addition, enterprises should establish a financial system or ERP system that is compatible with electronic invoices to have a vertical and in-depth impact on the upstream and downstream of the enterprise, and prepare for the full realization of electronic invoices for enterprises.

For small and micro enterprises, "tickets, finances, and taxes" are the hurdles they must pass through in their operations. For small and micro enterprises that do not have advantages in capital and manpower, how can they take advantage of the business tax reform? Free riding on the reform and enjoying the convenience brought by the electronic invoice reform are issues of great concern to small and micro enterprises.

This year will be the first year for the implementation of electronic invoices and electronic accounting files. Electronic invoices will be gradually implemented in the system. In this regard, Zhou Hao, Vice President of Changjietong Information Technology Co., Ltd., said that the integration of "invoicing, finance, and tax" has now become a common demand among enterprises, and most enterprises hope to operate their enterprises more standardized, convenient, and efficient.

In order to solve the invoicing problem of self-employed small and micro enterprises, for small and micro enterprises that do not have the ability or conditions to issue electronic invoices, they can also expand invoicing channels and seek out accounting agencies that allow invoicing on their behalf. To enjoy a higher level and quality of service.

Industry insiders believe that in the process of promoting electronic invoices, enterprises should improve the compatibility of invoicing, completely achieve paperlessness, upgrade the corporate financial system, and be able to issue and collect invoices, and at the same time strengthen electronic invoices. Accounting refinement and platform construction, including hardware and software, lower the threshold for using electronic invoices.

Scan the QR code below to easily follow Mander Enterprise Services