Do e-commerce companies need to pay taxes if they have not received the purchase invoice?
E-commerce still has to pay taxes if it doesn't receive the purchase invoice, because there is actual business happening, so it needs to pay taxes.
How should e-commerce companies pay taxes if they don't receive invoices?
If the company belongs to the approved collection method and there is no purchase invoice, it can be accounted for with the receipt, because the approved collection is based on income. Approved collection means that the tax authorities, according to the taxpayer's situation, verify the approved output and sales of taxable products produced under normal production and operation conditions, and then collect taxes at the tax rate stipulated in the tax law.
What if I can't get the invoice?
According to the relevant provisions of the Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax, the expenditure items incurred by enterprises in China belong to VAT taxable items (hereinafter referred to as "VAT taxable items")
tax item
), the other party is a VAT taxpayer who has gone through tax registration, and its expenses are pre-tax deduction vouchers with invoices (including invoices issued by tax authorities according to regulations), while the other party is a unit that does not need to go through tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are pre-tax deduction vouchers with invoices or receipts issued by tax authorities and internal vouchers. Receipt vouchers shall indicate the payee's name, personal name and ID number, expenditure items, collection amount and other related information. The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.