08/10/2023 01. What is an e-invoicing? 什么是电子发票? - an invoice is a kind of paper that helps people track what they buy and sell - 发票是一种帮助人们跟踪其买卖情况的纸张
Purposes of an “invoice'?“发票”的目的 01. Record of Transaction - 交易记录 05. Payment Reminder - 付款提醒 02. Proof of Purchase - 购买证明 06. Customer Records - 客户记录 03. Payment Request - 付款请求 07. LegalDocument - 法律文件 04. Documentation - 文件记录 08. Tax Compliance - 税务合规
What is an“e-invoice”?什么是“电子发票”? - is a digital version of a traditional paper Invoice (Credit Notes and Debit Notes) - 是传统纸质发票(也包括:贷方票据和借方票据)的数字版本 - it is a document created, sent, received, and processed electronically - 它是以电子方式创建、发送、接收和处理的文件。
Why “e-invoice?为什么要“电子发票” - is a digital version of a traditional paper invoice. It is a document that is created, sent, received, and processed electronically - To reflect the broader trend of digitization and automation in business processes. 反映业务流程数字化和自动化的大趋势。
Advantages of an “e-invoice”?“电子发票”的好处 √Accessibility 无障碍 √Cost Savings节约成本 √Accuracy准确性 √Efficiency 提高效率 √Audit Trail审计跟踪 √Globalisation全球化 √Automation自动化 √Security安全性 √Compliance 合规性
02. IRB's Perspective on e-invoicing税收局的视角看电子发票 e-invoice Guideline & Catalogue 电子发票指南及目录
e-invoice Guideline 电子发票指南 √An e-invoice is a digital representation of a transaction between a supplier and a buyer. 电子发票是供应商和买方之间交易的数字表示(Digital Representation)。 √ e-lnvoice replaces paper or electronic documents. 它取代了传统的纸质发票。
e-invoice Guideline 电子发票指南 √ An e-invoice contains the same essential information which records transaction data for daily business operations as the traditional document, for example: 电子发票还是一样包含用来记录日常业务中的交易数据的基本信息,如: √ supplier's and buyer's details, √交易各方的详细信息 √ item description, quantity, √商品或服务描述、数量、 √ price excluding tax, tax, and total amount √不含税的价格,税款以及总额。
What an e-invoice is and what an e-invoice is not? 什么是电子发票,什么不是?
Not an e-invoice 不是电子发票
e-invoice 电子发票
e-invoicing : IRB'S Perspective “电子发票”:税收局的视角 A. Invoice 发票 B. Credit Note 贷方票据 C. Debit Note 借方票据 D. Refund Note退款票据
03. Why IRB insists on e-invoicing为什么推行电子发票对税收局来说志在必行 - To improve business efficiency and increase tax compliance - 为了提高业务效率和增强税务合规性