In the case that the whole paperless chain of finance and taxation has not been fully opened, it is definitely not able to achieve the effect of cost saving by simply realizing electronization in the invoice link, but it is only to pass on the cost of invoice paper saved by merchants to consumers, which is not only more troublesome than the original paper invoice, but also unfair strictly.
As usual, Ms. Hu came to the Pizza Hut, which she frequented near the community, for dinner. After paying the money, she asked the waiter to make an invoice. The waiter said that the original paper invoice was no longer provided in the store, but was changed to an electronic invoice, which required customers to print from the Internet by extracting the code themselves. "Can I reimburse my own invoices?" In the face of Ms. Hu’s doubts, the waiter told her that the printed electronic invoices can be used as reimbursement vouchers just like the previous paper invoices.
Scenes like this can be said to be everywhere in many businesses in Beijing that have switched to electronic invoices recently. Beijing Youth Daily reporter learned from the tax authorities that the implementation of electronic invoices in China has accelerated this year. At present, businesses in many fields have started to use electronic invoices. However, because many consumers know little about electronic invoices and the application environment of electronic invoices is still immature, they have encountered a lot of complaints, and even caused friction between businesses and consumers.
site
You can receive the electronic invoice with a "scan"
Yesterday, the reporter of Beiqing Daily came to the Chongwenmen store of Pizza Hut to have a meal. When he asked the waiter for an invoice at the cashier, the waiter said that since July 1, Pizza Hut all over the country will no longer issue paper invoices. "We provide the invoice retrieval code, so you have to print the invoice yourself online." Subsequently, the waiter handed the reporter a receipt of the invoice extraction code. The reporter of Beiqing Daily logged into a web page with his mobile phone according to the prompt on the receipt. After entering the invoice extraction code, the web page prompted to fill in the invoice header, email address and mobile phone number. After filling it all out, an electronic invoice for this consumption was received in the mailbox within one minute. The page also shows that you can download the invoice. The waiter said that after downloading, you can print the invoice on A4 paper by computer and printer. According to the waiter, the electronic invoice generated on the mobile phone has the same invoice code and number as the ordinary invoice, which can be used to check the authenticity through the website of the tax authorities, and can also be used as an reimbursement voucher, which is exactly the same as the ordinary paper invoice.
Subsequently, the reporter of Beiqing Daily visited McDonald’s, KFC, Xiabu and other catering enterprises, and they all started to use electronic invoices recently. However, some catering enterprises indicated that they can also open original ordinary paper invoices according to customer needs, but some enterprises can only open electronic invoices.
In addition, some telecom business halls and gas stations have started to use electronic invoices since this month. Yesterday, Beijing Youth Daily reporter learned from Sinopec Beijing Petroleum Branch that four Sinopec-operated gas stations, namely Jishuitan Gas Station, Ritan Road Gas Station, Shiquan Gas Station and Beizhuan Gas Station, located in the North Second Ring Road, are piloting electronic invoices.
In the gas station near Jishuitan in the North Second Ring Road of Sinopec, Mr. Zhang added 200 yuan’s No.92 gasoline to the car, and then he went into the convenience store in Yi Jie to issue invoices as usual. When you see the store, you can choose the traditional paper invoice or the electronic invoice that is being piloted. Mr. Zhang is curious about what the electronic invoice looks like and asks to try it.
A QR code is displayed on the staff’s computer screen, and Mr. Zhang can receive this electronic invoice by "scanning" it with WeChat. The reporter of Beiqing Daily saw that the words "invoice details" appeared on the screen of the mobile phone after scanning, and the following contents were listed in turn: invoice date, invoice code, seller’s name, buyer’s name and tax price. At the bottom is the green box of "View Electronic Invoice". Click to download the "original" electronic invoice of Beijing VAT electronic ordinary invoice. Mr. Zhang said that the unit reimbursement needs a paper version, and the staff immediately helped print the electronic invoice.
Ms. Li, a citizen of Beijing Unicom, wanted to print an invoice after paying the landline phone bill at the bank a few days ago, and was told by the bank that she needed to contact the operator herself. Ms. Li then came to Unicom’s business hall. After reporting the corresponding telephone number, the staff said that if Ms. Li was asked to provide an email address, she would send an electronic invoice, which needs to be downloaded and printed by herself. At present, the paper version of the telephone bill is not provided.
The reporter of Beiqing Daily learned through the official customer service of Beijing Unicom that the relevant regulations on replacing paper invoices with electronic invoices have been uniformly implemented since June 20 and apply to all Unicom business halls in this city. At the same time, not only the telephone bills of mobile phones and landlines only provide electronic invoices at present, but also the communication service invoices for purchasing prepaid cards. However, the reporter of Beiqing Daily then came to several business halls of the other two operators and learned that Beijing Mobile and Beijing Telecom are still using the previous invoice and printing forms. (Reporter Yan Lishuang Ren Xiaoyuan Intern reporter Yang Simeng)
press sb for an interview
It costs one or two yuan per invoice for elderly customers.
The reporter of Beiqing Daily learned in the interview that consumers’ views on electronic invoices are seriously polarized. Although some people think that electronic invoices are more convenient than before, most consumers think that this new thing has added trouble to themselves.
"In the past, I often couldn’t find one piece after invoicing, but now I can submit it for reimbursement and then print it, and I feel more convenient than before." A consumer who often eats in fast food restaurants said that the unit reimbursed a part of the meal allowance every month, and now it is not so messy to pay invoices. "If the original invoice is lost and dirty, there is no way. Now the electronic invoice can be printed repeatedly, which is more humanized!" Xiao Zhang, a company employee who travels frequently, is also very fond of electronic invoices.
However, this is also an inconvenient place for many consumers. "In the past, when you finished spending, you put the invoice in your wallet and just sort it out when you use it, but now you have to remember when and where you spent it, and then go online one by one, and sometimes you really miss it!"
The people who complain most about electronic invoices are those who don’t usually use computers or don’t have printers around. At present, electronic invoices are still inseparable from the step of printing paper invoices in the financial system, so their environmental protection has not yet been reflected. They just transfer the printing link from merchants to consumers, and some consumers even have to pay for printing at the printing shop themselves, thus increasing the cost of use and time. "Usually it costs one or two yuan to print an electronic invoice, which is equivalent to the invoice that can be obtained directly, and now it costs extra money to get it." An elderly customer is quite dissatisfied with this.
In the interview, the reporter of Beiqing Daily learned that in fact, Beijing began to pilot electronic invoices three years ago, but the initial pilots were basically e-commerce, and most of their consumer groups had a high acceptance of electronic invoices, so they did not cause too many reactions. However, with the implementation of electronic invoices becoming more and more extensive, especially after fast food restaurants and telecom business halls are started to be used, the consumption is becoming wider and wider, and all kinds of inconveniences of electronic invoices are revealed, especially some consumers who are not familiar with electronic equipment have a lot of criticisms about printing electronic invoices themselves, and many elderly people even complain about it. "We can’t use smart phones or computers, and now we can’t even invoice things!"
In addition, it may be because of the initial use of electronic invoices, some waiters are not very skilled in this, and the time spent on issuing electronic invoices is no shorter than before. However, for skilled waiters, it is indeed more time-saving to issue electronic invoices.
pay close attention
Why do merchants love to switch to electronic invoices?
The reporter of Beiqing Daily learned in the interview that the recognition of electronic invoices by most pilot businesses is significantly higher than that of consumers. Because although the unskilled service personnel in the initial stage of the pilot may lead to an increase in workload, in the long run, the cost saved by electronic invoices for businesses is still considerable.
Take JD.COM as an example. In the past, its annual invoice cost exceeded 50 million yuan, and it will undoubtedly reduce the cost of enterprises if paper becomes electronic. In addition, in the past, it was not only labor-intensive for enterprises to receive invoices from the tax bureau, but also they had to pay money for receiving invoices. Now, as long as they contact the tax service office through the network, they can directly synchronize the invoice number and code from the system to the enterprise’s billing system. According to the public information of Beijing tax authorities, the first electronic invoice was issued in Beijing at the end of June, 2013. Within the next six months, seven pilot enterprises, including JD.COM and Xiaomi, issued more than 41 million electronic invoices, saving enterprises more than 12 million yuan in comprehensive invoice cost and nearly 30 tons of invoice paper. Some business people told the reporter of Beiqing Daily that for many industries, the overall cost of ordinary paper invoices is very high. In addition to the paper itself, there are also the costs for financial personnel to receive and process invoices. According to some data, the average cost of each paper invoice can reach that of 1.6 yuan, so electronic invoices can really save a lot of costs.
The reporter of Beiqing Daily learned that State Taxation Administration of The People’s Republic of China began to implement the VAT electronic invoice system this year, and in the first quarter alone, 60 million electronic invoices were issued, including more than 2,000 electronic invoices issued by mobile phones, which enabled the invoicers to issue invoices anytime and anywhere, greatly improving the work efficiency. It is understood that this year’s national electronic invoice implementation focuses on industries with large invoice volume, such as e-commerce, telecommunications, express delivery, public utilities and other industries.
query
Does the merchant have the final say in the rules of the electronic invoice platform?
In the interview, the reporter of Beiqing Daily found that although the procedures for issuing electronic invoices are all in accordance with the unified regulations of the tax authorities, because the customer service platforms of electronic invoices of various merchants are independently established, the specific operation methods and regulations on electronic invoices are also different, which can easily cause confusion among consumers. Moreover, most of these platforms are built in merchants’ own customer service and even ordering platforms, and it is not very convenient for consumers to consult invoices.
KFC’s electronic invoice customer service platform is built in its own member platform. As soon as the phone is connected, there will be a voice to remind customers to join KFC members. In the actual operation, the reporter of Beiqing Daily found that although consulting or printing invoices can be realized without joining members, automatic voice can still be misleading. According to the staff of KFC, they require customers to issue invoices online within 30 days after consumption, otherwise they may not be able to type them out. However, there are no such tips on the electronic invoice withdrawal documents provided by KFC stores.
Domino’s electronic invoice platform is built in its ordering platform. The staff said that the electronic invoice must first pay attention to Domino’s official WeChat, and the order to be invoiced needs to be found from the micro signal before the invoice can be generated. Domino’s customer service staff told Beiqing Daily that consumers need to apply for electronic invoices on the day of consumption, and there is no requirement for when to print them after application, which is obviously different from KFC’s regulations.
question
It is difficult for financial personnel to distinguish the authenticity of electronic invoices.
Although the country has made it clear that the legal effect and basic use of electronic invoices are the same as those of paper invoices, electronic invoices can also be reimbursed, but the reporter of Beiqing Daily found in the interview that many corporate financial personnel have a headache for electronic invoices.
"Because consumers print on their own, there will be differences in paper quality and printing effect, which is equivalent to canceling the physical anti-counterfeiting performance of the original invoice, and all the responsibility for identifying authenticity is pushed to the financial personnel. This responsibility is really too big!" Some corporate financial personnel said that they usually advise employees to choose businesses that issue ordinary invoices as much as possible, but now more and more businesses only provide electronic invoices, and whether to reimburse these invoices often leads to differences between employees and financial personnel.
In addition, electronic invoices can be printed repeatedly, which makes how to prevent repeated reimbursement become a problem faced by enterprise financial personnel. The financial personnel of some enterprises have specially done experiments. The same electronic invoice is almost exactly the same as the original invoice after copying. If it is used for repeated reimbursement, the financial personnel can’t identify it at all. In this regard, most financial personnel can only take the method of writing down the number of each electronic invoice that has been reimbursed, and checking whether this invoice has been reimbursed every time, which undoubtedly increases the work pressure.
respond
Some merchants can choose both invoices.
In the face of the complaints of consumers and the doubts of financial personnel, the reporter of Beiqing Daily found in the interview that some merchants currently provide ordinary invoices and electronic invoices at the same time, and consumers choose to solve many troubles encountered in the implementation of electronic invoices.
The reporter of Beiqing Daily logged into JD.COM Mall yesterday and saw that consumers can choose whether to let merchants issue ordinary invoices or electronic invoices after purchasing goods. According to customer service in JD.COM, electronic invoices have the same legal effect as paper coupons, and they are effective credentials for after-sales maintenance and user rights protection. At the same time, he told the reporter of Beiqing Daily that if individual users choose to issue electronic invoices first when shopping in JD.COM, it is also possible to exchange paper general tickets later, but there is a certain time limit, in which the electronic invoices for personal heads should be exchanged for paper invoices for personal heads within 30 days; The electronic invoice for personal head can be changed into the electronic invoice for company head within 60 days, and the finance department will issue it and send it to consumers within 3 to 5 working days after receiving the notice. Generally speaking, it is more convenient.
The urban and rural storage supermarket located in the northwest third ring road of Beijing has also been implementing electronic invoices for some time. The service desk here can print electronic invoices on paper for customers in need, and for customers with doubts, the printed invoices can be stamped with a special red invoice seal. For customers, this is basically the same as the process of issuing paper invoices before. According to the staff here, many customers who come to the supermarket to buy things are elderly people, and their acceptance of electronic invoices still needs a process, and many people really can’t go home to print invoices themselves, so they have introduced measures to print invoices on their behalf. "It is precisely because of these that we have basically encountered no resistance in the process of converting electronic invoices from ordinary invoices."
In addition, reporters of Beiqing Daily also saw in some McDonald’s restaurants that waiters can help customers print electronic invoices on A4 paper.
analyse
Why don’t consumers recognize electronic invoices?
According to the reporter of Beiqing Daily, it was learned from the insiders that in fact, the original electronic invoice was mainly proposed for e-commerce enterprises. At that time, the most prominent problem for consumers in e-commerce transactions was the invoice problem. Many merchants don’t provide invoices to buyers for various reasons, which has even become a "hidden rule" in the online shopping market. This phenomenon not only causes tax loss, but also brings evidence obstacles to consumers’ rights protection, and at the same time puts forward regulatory problems for this emerging market.
It is precisely for this reason that China’s proposal for electronic invoices has also been piloted in developed areas of e-commerce, and China’s first electronic invoice was also issued by e-commerce companies. On June 27th, 2013, JD.COM issued the first electronic invoice in the Mainland. However, the electronic invoice at that time was mainly used as a proof of consumption, but it did not have the function of reimbursement. Since this year, State Taxation Administration of The People’s Republic of China has clarified the reimbursement function of electronic invoices, and established that their legal effect, basic uses and basic usage regulations are the same as those of ordinary VAT invoices supervised by tax authorities.
From the overall planning point of view, electronic invoice can not only greatly save the cost of the invoice itself, but also reduce the indirect cost of invoice management. In the future, once the electronic invoice system is combined with the government’s fiscal and taxation departments and the internal operation system of enterprises, it can realize the digital operation management of invoice big data in enterprises and society, fully realize electronic centralized processing, and open up the whole system from enterprise accounting processing to electronic tax filing, which will bring obvious burden reduction to enterprise financial personnel. For example, when an employee of an enterprise spends money on business, the consumption record has been transmitted to the financial system of his enterprise and automatically enters the accounting management system from the moment when he pays the money and generates an electronic invoice, and the financial department can timely reimburse or incorporate the financial accounting into the financial figures of the enterprise; At the same time, this financial activity has also entered the monitoring scope of the tax system in real time, so that the tax verification is no longer carried out by reading invoices every month or year, but also realized real-time monitoring. This electronic process not only saves a lot of time, but also reduces a lot of financial bills and statements, which can obviously reduce the burden in terms of cost and labor.
However, the insider also said that this kind of burden reduction can only be effective after the entire electronic financial data system is completely established. At the beginning, only some links are electronically realized, which may be more troublesome than the traditional way. This is also the reason for various problems encountered in the current implementation of electronic invoices. He cited the problem that consumers now encounter in printing electronic invoices by themselves as an example. In fact, according to the design model, employees in future enterprises do not need to provide printed invoices to the financial department when reimbursing, but just transmit the data files of electronic invoices directly to the financial system. Financial personnel do not need to collect paper invoices, but can directly process these electronic data, including corporate taxation can also be handled based on these electronic invoice data, and the tax system is all paperless. "With this process, the burden on financial personnel will definitely be reduced!"
observe
Electronic invoices are unfair to consumers at present.
Although electronic invoices have many advantages, such as being easy to save, being able to reprint after being lost, customers are still willing to choose traditional ordinary invoices when they can choose. The reporter of Beiqing Daily learned at Jishuitan Gas Station that this gas station was piloted for three months and only issued more than 100 electronic invoices. Many customers said that they didn’t choose electronic invoices because they were afraid of trouble, and the unit reimbursement still needed a paper version.
In this regard, some financial people said that in the case that the whole paperless chain of finance and taxation has not been fully opened, it is definitely not cost-saving to realize electronization in the invoice link at present, but the cost of invoice paper saved by merchants is passed on to consumers. Strictly speaking, this is unfair. He believes that at this stage, businesses should provide consumers with choices, and consumers who think electronic invoices are convenient can get electronic invoices, otherwise they have the right to choose ordinary paper invoices. Judging from the current practice, businesses that can do this basically have no problems in implementing electronic invoices.
In addition, Liu Musheng, a researcher at the Scientific Research Institute of Henan State Taxation Bureau, believes that the state should speed up the construction of the electronic invoice management system, strengthen the top-level design, and form a unified, unique and authoritative electronic invoice management system. "The system should be designed and developed by State Taxation Administration of The People’s Republic of China in a unified way and deployed in different provinces. The electronic invoice management system should include an invoicing subsystem and an inquiry subsystem. Electronic invoices are only generated in the invoicing subsystem, and electronic invoice information is stored in the electronic invoice management system and should not be stored in any third-party platform. "
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