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
