Real-name registration system invoice business
Article 15 of the revised draft stipulates that "units and individuals who need to receive invoices shall go through the formalities of identity verification and invoice collection with the competent tax authorities with the establishment registration certificate or tax registration certificate, the identity certificate of the agent and the special stamp for invoices made according to the style specified by the competent tax authorities in the State Council", Article 16 stipulates that "the tax authorities shall issue invoices for them after identity verification" and Article 21 stipulates that "the invoicers shall carry out identity verification".
Identity verification in the process of receiving, issuing and issuing invoices is beneficial to the construction of credit society. On the one hand, effectively preventing the identity of taxpayers from being fraudulently used, avoiding "collecting tickets", "issuing invoices on behalf of others" and safeguarding the legitimate rights and interests of taxpayers will help to crack down on illegal acts such as using fake invoices and falsely issuing invoices and create a fair tax business environment; On the other hand, bringing the invoice business into the scope of taxation in real-name registration system will further optimize the invoice business process, facilitate taxpayers to pay taxes, and enhance taxpayers' satisfaction and sense of acquisition.
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Illegal use of invoice data is prohibited.
The tax authorities have been exploring the informationization of invoices, which can be traced back to the pilot of 1994 VAT anti-counterfeiting tax control system. At present, invoice information has been fully digitized and is an important source of tax big data. During the epidemic in COVID-19 in 2020, State Taxation Administration of The People's Republic of China made full use of the characteristics that invoices were highly correlated with goods flow and capital flow, accurately guided the demand of docking enterprises, and guided all localities to screen out more than 40,000 key enterprises that had purchase and sale relations with Hubei and other provinces and were affected by the epidemic, thus promoting 6,822 trade projects between Hubei enterprises and enterprises from other provinces, with a turnover of 1 654,38+0.8.
Invoice data is becoming more and more important, and its security problem can not be ignored. Therefore, Article 23 of the revised draft stipulates that no unit or individual may "steal, intercept, tamper with, sell or disclose invoice data" and incorporate it into Article 37, which regulates the application of invoice data at the level of administrative regulations and guarantees the information security of taxpayers.
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Applying Risk Concept to Implement Differentiated Management
Article 15 of the revised draft stipulates that "the competent tax authorities shall, according to the business scope, scale and risk degree of receiving invoices, confirm the types, quantities and methods of receiving invoices within 5 working days".
Determining the types and quantities of taxpayers' invoices according to the risk level of taxpayers will further promote the transformation of invoice business from indiscriminate management to risk management, and from experience management to data management, which is conducive to building an intensive and efficient modern invoice management model, providing better tax service for low-risk taxpayers, implementing more accurate risk control for high-risk taxpayers, and further improving invoice management efficiency and promoting tax compliance.
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Promoting the modernization of invoice management from two aspects of system and technology
This revision is based on the principle of "maintaining the continuity and stability of invoice laws and regulations" and adopts "making necessary revisions within a certain range". Considering that the Measures for Invoice Management is the basic legal authorization and procedural arrangement of invoice business, it is impossible to involve too many procedural issues in practice, and it needs to be continuously and steadily promoted.
At the institutional level, first, the specific management norms of electronic invoices are introduced; The second is to revise the detailed rules for the implementation of the invoice management measures; The third is to improve other normative documents related to invoice business. In the process of revision, it should reflect the hierarchical relationship, cohesive relationship and progressive relationship between laws, regulations and normative documents, and maintain the integrity, systematicness and integrity of the invoice management system.
On the technical level, to continuously optimize and improve the invoice system and improve the intelligent level of invoice business, we can consider focusing on the following aspects: First, fine service, promoting the convenience, personalization and differentiation of invoice receiving, opening and inspection, and improving taxpayers' tax experience; Second, accurate supervision, comprehensive use of "real name authentication+risk level" for in-process supervision, online blocking of high-risk businesses, and maximizing supervision efficiency; Third, social cooperation, scientific planning of invoice interface services, organization of third-party docking with the State Administration of Taxation system to provide invoice issuing services, and technical means to ensure data security.