Consumers can choose the option of obtaining electronic invoices when purchasing goods; After the logistics personnel deliver the goods to the consumer and complete the payment, the system will automatically generate an electronic invoice after the transaction is completed, and then the consumer can obtain it in real time through various channels such as website download, mobile APP reception and email push.
It should be noted that the current electronic invoices cannot be used as reimbursement vouchers for individual consumers. At present, electronic invoice in Chengdu is a kind of consumption voucher, which is the same as paper invoice in protecting consumers' rights and interests. It can be printed or published electronically when used. At present, only China PICC, China Unicom and China Telecom can use electronic invoices as reimbursement vouchers.
At present, electronic invoices are still in the pilot stage, so at present, only Chengdu JD.COM Century Trading Co., Ltd. can issue electronic invoices for individual consumers, and other e-commerce companies cannot issue electronic invoices; At the same time, invoices are only for individual consumers.
Extended data
The invoicing rules for invoices are as follows:
One is the issuance of ordinary invoices.
1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee.
2. Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, sequence, column by column and by stages, and stamped with the special seal for unit invoices.
3. The use of computer to issue invoices must be approved by the national tax authorities, and the use of off-site invoices under the unified supervision of the national tax authorities, and the stubs issued shall be bound into volumes according to the sequence number.
4. Invoices are limited to the use of units and individuals purchased in cities and counties. If they cross cities and counties, business place invoices shall be used.
5. When the contents of the tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in.
6. All units and individuals engaged in production and business operations shall ask the payee for an invoice when purchasing goods, receiving services and paying for other business activities, and may not ask for a change of name and amount.
7. Non-conforming invoices shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them.
8. Invoices shall be used within the validity period, and become invalid after expiration.
Two. Special vat invoice
Taxpayers shall not issue special VAT invoices in the following acts:
1. Selling goods or taxable services to consumers.
2. Tax exemption shall apply to the sale of goods or taxable services.
3. Small-scale taxpayers sell goods or taxable services.
4. Selling goods declared for export; Selling taxable services abroad.
5. Use the goods for non-taxable items; Use the goods for collective welfare and personal welfare.
6. Give the goods to others for free.
7. Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.
People's Daily Online-Chengdu issued the first electronic invoice: it has the same effect as the paper invoice.
Baidu encyclopedia-invoice