Research On Confirmation Of Legal Effect Of Electronic Invoice In China

From the Millennium, with the popularity of Internet, electronic commerce has gradually played an important role in the life of people and profoundly changed the traditional business model, also it makes tax levy administration system that is based on realistic transaction more difficult to adapt to the development of electronic commerce. As a result, many countries and regions have launched the electronic invoice. Compared with overseas, who has begun to explore electronic invoice since 2000, the popularization and application of the electronic invoice in our country is still in relatively backward situation, but with the rapid growth of electronic commerce in China and the vigorous promotion of government departments, now the development of electronic invoice has nearly catched up with the momentum. In order to better application and popularization of electronic invoice, our country takes pilot step by step, and in early 2012 firstly in Beijing, Guangzhou, Shenzhen, Zhejiang and other 22 economically developed provinces and cities started using electronic invoice, preliminarily solved the issue that the real-time transmission of the electronic invoices between units that make out invoices and tax authorities. As of June 27, 2014, Beijing State Tax Bureau's electronic invoice service platform and PICC 's financial system achieve docking, marking our country has realized the electronic invoice issue, query, verify, reception in electronic control. Since 2015, the State Council issued the "guidance on actively promoting" Internet + "action"(the [2015]40)", the electronic invoice ushered in a new round of development peak. To this end, the State Administration of Taxation(hereinafter referred to as "SAT") on September 28, 2015, launched the "Internet + tax" plan of action(SAT [2015] No. 113), and in the ninth section putted forward the plan "Internet + electronic invoice". With further promotion of the electronic invoice, the traditional laws and regulations that based on paper invoice show many defects applied to electronic invoice. The essential reason is that the legal effect of electronic invoice is not clear, especially in practice how to determine the authenticity and uniqueness of the electronic invoice, and its effectiveness as evidence of judicial judgment, are still serious problems to be solved. Therefore, this article embarking from confirmation of the legal effect of electronic invoice in our country, analyzes with legal perspective the legal status of confirmation of the legal effect of the electronic invoice and problems encountered in our country, and then puts forward a sound path, hoping to contribute to the further promotion of electronic invoices.In addition to the “introduction” and the “conclusion”, this paper is divided into the following four parts:The first part, start from a case of a mobile phone consumer's rights protection, proposed an issue about consumer rights protection in terms of using electronic invoice. Namely the mode of the whole electronic process of invoice conflicts with the current invoice management system, and how to ensure the authenticity and uniqueness of electronic invoice, as well as whether electronic invoice could be evidence to prove the facts that the transaction occurred, are to be solved.The second part, under careful consideration about the problem issued above, analyzing the status and difficulties encountered confirming the legal effect of the electronic invoice. Through combing our country's present launched various laws and regulations and normative documents, revealing the problems concerned with electronic invoice now in our country mainly include: no clear legal definition of electronic invoices?electronic signature and authentication on the invoice conflicts with traditional paper signature and authentication on the invoice?the difficulty to promote electronic invoice in the field of C2 C e-commerce and its effectiveness is not clear.The third part, analyzing detailedly in view of the following problems: confirming the legal effect of the electronic invoice, definition of electronic invoice, the legal effect of electronic signature and authentication on electronic invoice, the feasibility of implementing electronic invoice in the field of C2 C e-commerce and the effectiveness of the electronic invoice as proof and judicial evidence.The fourth part, through analysis, the current laws, regulations in our country concerning with the confirmation of legal effect of the electronic invoice, need to be improved in the following aspects: first the legal effect of electronic invoice is not confirmed;second the system related to paper invoices is difficult to adapt to the development of the electronic invoice; Third the system about electronic signature and authentication involved by electronic invoice need to be improved; Fourth there are still no clear rules can refer about how to identify authenticity and uniqueness of electronic invoice. Aiming at these problems, the author puts forward some suggestions from following aspects: first strengthen the identification of the legal effect of electronic invoice; second supplement the invoice management system with the rules about electronic invoice; third electronic signature on the electronic invoice should be compulsory certificated and the rules of the electronic evidence should be detailed.