Invoices are an economic link that connects countries, markets and individuals. They are important for regulating the market order and serving the high-quality development of the economy and society."Transaction Invoicing" is an innovative initiative launched by the tax department in line with the rapid development of economic and social digitalization. It is also an innovative application scenario for the promotion of digital electronic invoices. When the transaction is completed, the system automatically prefills, issues and pushes digital invoices to consumers in real time, which can effectively solve the problems of "no invoicing, difficult invoicing, and surplus invoices" in invoice management.The Beijing Municipal Taxation Bureau of the State Administration of Taxation focuses on the high-risk areas and key links of invoice complaints, focusing on more than 10 consumption scenarios such as parking in terminal consumption, offline super retail, online trading, online games, medical care, high-speed tolls, gas stations, ski resorts, etc., and piloting a new path of tax supervision in the terminal consumption field with "transaction-as-a-service invoicing". At present, 66 companies have participated in this work, and a total of 42 million invoices have been issued, and the invoiced amount exceeds 8.1.4 billion yuan. Recently, the Beijing Municipal Taxation Bureau of the State Administration of Taxation announced the first batch of typical cases of tax compliance of the "Transaction-as-a-Bill" pilot enterprises, focusing on five industries to summarize and promote the compliance experience under this innovation scenario, providing reference for the majority of business entities.
Case 1: Beijing Jingdong Century Trading Co., Ltd.
JD Group is a domestic technology and service company based on the supply chain. It has a number of business segments such as retail, technology, logistics, health, industry, industrial development, and international.After electronic invoices and digital invoices went online one after another, JD took the initiative to dock with the tax department to innovate business scenarios, access the Leqi platform of the State Administration of Taxation, upgrade the invoicing mode based on the original technical advantages and the automated transformation of the Leqi platform, and gradually realize the automatic online invoicing of personal consumption of self-operated goods.In the face of large orders, the new model significantly improves the efficiency of invoice processing, effectively reduces the risk of errors in manual operation, not only ensures the accuracy of invoice flow data, but also improves the tax compliance level of the whole link from the root. Since the pilot promotion, JD has further expanded the access of many third-party merchants to the "transaction-as-you-go invoicing" model, which has effectively promoted the tax compliance awareness of small and medium-sized merchants on the platform.Up to now, the number of un-invoiced complaints issued by third-party merchants has decreased by 15.43% compared with before accessing the "Transaction Invoicing" model.
Case 2: Beijing Static Traffic Investment and Operation Co., Ltd.
As a national high-tech enterprise and a "double soft" certified enterprise, the company operates and manages more than 280,000 parking spaces in more than 1,270 parking lots in Beijing. The scale of public parking management accounts for more than 20% of the city's total. Its business covers medical, commercial, scenic spots, transportation hubs and other diversified business forms.In view of the large number of parking transactions, small amount, and scattered scenarios, the company uses the "transaction invoicing" model as a key bridge between business operations and tax compliance, actively embracing digital transformation, relying on technological advantages to launch the "transaction invoicing" function research and development, and building a smart invoicing system covering all scenarios and all users. After citizens pay through WeChat, Alipay, etc., the system automatically issues invoices based on parking order information.。Without the additional operation of the vehicle owner, you can obtain electronic invoices through channels such as the "Beijing Parking Service" WeChat public number and the mailbox registered independently by the small program. The whole process is online and intelligent, eliminating the problem of invoice leakage and staggering from the source. Since the implementation of "Transaction-as-a-Bill", invoices have been issued 217,000, with an invoiced amount of 2.84 million yuan.
Case 3: Beijing Changping New Century Mall
Changping New Century Mall is a large-scale state-owned super chain enterprise under the Changping Supply and Marketing Society. It integrates supermarkets, department stores, and home appliance retail, with a business area of more than 16,000 square meters.Faced with the actual situation of strong daily purchasing demand from consumers, the enterprise took the initiative to consult the local tax department, coordinated to promote the construction of key scenarios such as returns, ticket exchanges, and stored value card invoicing, and promoted the "transaction invoicing" function of the New Century Mall and its eight branches in an orderly manner to achieve "sales - invoicing - accounting - reporting" four-digit data closed-loop management. The labor cost of enterprise invoicing is reduced by more than 50%, and consumers are invoiced "zero operation, zero waiting".Since the implementation of "Transaction-as-a-Bill", the enterprise has issued invoices 154,000 with an invoiced amount of 9.5 million yuan.
Case 4: Beijing Changyou Times Digital Technology Co., Ltd.
The company is deeply engaged in the field of Internet games, with a total of 400 million registered users. The trading objects are mainly terminal natural person players, and users complete in-game consumption through third-party payment platforms. In 2025, the company actively responded to and promoted the implementation of the "transaction-as-you-go invoicing" scenario in the software game industry, realizing the automatic pre-filling and instant issuance of invoices after gamers pay, which greatly simplified the invoicing operation for players and significantly reduced the cost of enterprise invoicing.In daily financial work, based on the operating characteristics of the Internet game industry, we will build a full-process digital management system covering the daily management of invoices, tax-related indicators monitoring, tax data management and other key links to ensure the accuracy of core business accounting, timely reporting, and tax payment regulations for game virtual props trading.Completed the optimization and upgrading of the invoice management system and the tax data management system, built a tax risk precise prevention and control system, and obtained a tax credit rating of A for two consecutive years. In 2025, the company reported paying more than 50 million yuan in taxes in accordance with the law.
Case 5: AVIC Oil Airport (Beijing) Petroleum Co., Ltd.
As one of the key projects of Beijing Daxing International Airport, the company is mainly responsible for the fuel supply of special vehicles and social vehicles parked at Daxing Airport. It has 6 gas stations and covers a total area of 43 acres.In order to standardize the management of invoice issuance from the source, prevent the risk of false invoicing and data distortion, the enterprise took the initiative to apply to the tax department, as the first pilot unit of Beijing Refined Oil Retail "Transaction Invoicing", and United Union Business completed the system transformation, and the core data such as gas station gas gun transaction data, customer identity information, oil products and quantities were directly connected with the VAT invoice management system to achieve "one transaction, one invoice, one match"."to realize the automatic integration of gasoline transaction data with the whole process of invoicing and tax declaration.Through the implementation of the "transaction-as-you-go invoicing" model, enterprises have not only realized the full-chain digital control of the retail business of refined oil products from transaction to declaration, but also effectively avoided tax-related risks such as false invoicing, delayed declaration, and data misstatement, and further established a tax-related risk prevention and control line.
Expert Perspectives
Xu Zhaohui, financial director of Changyou Times Digital Technology Co., Ltd., said that the typical case of tax compliance selected this time is the tax department's affirmation of the company's tax payment and compliance operation according to law, and it is also an incentive for the company to fulfill its social responsibilities. Businesses will use this as an opportunity to continue to consolidate the foundation of compliance management, play a demonstration and leading role, and take practical actions to maintain good tax order in the capital.
Ni Xinxiang, Party Secretary of CAAC Airport (Beijing) Petroleum Co., Ltd., said that compliant operation and good faith tax payment are the key to winning market trust and building sustained competitive advantages, and are also important guarantees for enterprises to achieve healthy and long-term development.The company will always deeply integrate the concepts of compliance and integrity into the entire production and operation process of the enterprise, and take practical actions to comply with the operation and pay taxes in accordance with the law, so as to help the high-quality and sustainable development of the enterprise and serve the construction of the national civil aviation industry.
Professor Li Xuhong, vice president of the Beijing National Accounting Institute, believes that the recent centralized release of typical cases of corporate tax compliance by the tax authorities in Beijing has released a clear signal that tax supervision is transitioning from "ex post supervision" to "ex-ante guidance". In essence, it is to build an incentive compatibility mechanism for tax governance.For the majority of enterprises, compliance is not only a means of risk prevention and control, but also the core competitiveness of enterprises. Rather than reactively responding to supervision, it is better to take the initiative to practice in typical cases, internalize tax compliance into the organic composition of governance capabilities, and better escort the long-term development of enterprises.
Source: State Administration of Taxation consult now