Discussion Of The Legal Issues Related To China's Electronic Invoices

In October2012, China’s Ministry of Commerce,"" Twelfth Five-Year "periodof e-commerce development guidance, mentioned the need to improve the e-commerce environment for the development of a build e-commerce credit system, thedevelopment of e-commerce credit norms. Encourage electronic signature, electronicinvoices in e-commerce applications. China’s electronic invoice legislative research isstill in its infancy, is currently very little information. Mostly legal regulation in thearea of electronic commerce and real electronic invoicing regulation is extremelylimited. The author hopes that through a series of investigations, sociology and law-depth study of the problem of electronic invoicing in this area to have transcend.With the deepening of reform and opening up and the acceleration of theglobalization process, using only a paper invoice has restricted the speed andconvenience of network transactions. Electronic invoice, if established will have aprofound impact in the tax law, contract law, the Law on the Protection of Consumers’Rights and Interests.Countries in the world for e-commerce legislation has given great attention andaround the world more than60countries and regions were formulated relevant lawsand regulations of each electronic signature, or e-commerce. Multinational in Europeand the United States also has accumulated valuable experience in the applicationprocess of the electronic invoice. The British Standards Institute (BSI) has made theregulation of the legal issues of electronic invoice.2010, the Legislative Committee ofTaiwan province in China intends to implement electronic invoicing, a printed untilthe invoice cost of savings, shopping both convenient public, the three accordingelectronic invoice exchange bonus and tax. Visible, the regulation of the relevant lawsand regulations of the electronic invoice with the international trend.Significance to study the application of electronic invoicing and legal issues isdivided into two parts, the theoretical and practical significance. As it involves tax inthe e-commerce process, the contract to determine, transaction security, the protectionof the interests of consumers, and many other issues, the frontier issues its study ofthe legal aspects of its kind in the country. The legal existence of the feasibility of theimplementation of electronic invoicing.Looking at the current situation of China’s legislative, China in April2005, hasbeen practiced in the "Electronic Signature Law of the People’s Republic of China toestablish the legal effect of electronic signatures. The electronic invoice legal systemis also related to the content of the electronic signature and tax reporting. Thus it canbe seen, along with the rapid development of e-commerce, China’s electronicinformation legislation should advance with the times, be amended and supplementedin a timely manner, so as to adapt to the needs of the social environment, and make upthe law’s stiff and lag.Electronic invoices in the legal feasibility of specific performance in thefollowing aspects. First, adjustment object from the legal point of view, the legalsystem of electronic invoice relates to taxpayers as tax collection and tax law relations;bought by both trading credentials in network transactions; the network tradingpatterns to determine the problem (B2B, B2C); proof of the contract; protection of the interests of consumers. These legal issues prevalent in society, whether it iscorporate, personal, or national tax authorities are likely to become one of the mainbody of the legal issues, especially in the rights and obligations, although it is stillincluded in the traditional tax collection between contractual relationship tort withinthe scope of the rights and obligations of the legal relationship, but because of the newfeatures of the electronic invoice, above the rights and obligations of the relationshiphas also been given a new content. Whether in the legal acts are new changes willtake place in the way of accountability. Second, in recent years the development of e-commerce has been with encouragement, but also a clear regulatory regime to createan electronic credit which to some extent so have the conditions for theimplementation of electronic-invoicing.