Below is a structured outline for e-commerce transactions, specifically focusing on the issuance of e-invoices by e-commerce platform providers, as per the E-INVOICE SPECIFIC GUIDELINE (VERSION 2.0).
以下是根据《电子发票专用指南》（2.0 版）编写的电子商务交易结构大纲，特别侧重于电子商务平台提供商开具电子发票。
E-Commerce Transactions & E-Invoice Issuance
电子商务交易与电子发票开具
🔴 Part 1: Introduction to E-Commerce Transactions
Definition: E-commerce transactions refer to the sale or purchase of goods or services conducted over a platform designed specifically for order placement or receipt. Notably, the actual payment and delivery of goods or services may not be conducted online.
Participants: These transactions can involve a variety of parties including businesses, households, individuals, governments, and other organisations.
第 1 部分：电子商务交易简介
定义： 电子商务交易是指通过专门为下订单或接收订单而设计的平台进行商品或服务的销售或购买。值得注意的是，实际付款和货物或服务的交付可能不在网上进行。
参与者： 这些交易可能涉及企业、家庭、个人、政府和其他组织等各方。
🔴 Part 2: Role of E-Commerce Platform Providers
Key Responsibility: E-commerce platform providers are tasked with issuing invoices, bills, or receipts to record transactions.
Upon implementing e-invoicing, they must issue either an e-invoice upon the purchaser’s request or a receipt if no e-invoice is requested.
第 2 部分：电子商务平台提供商的作用
主要责任： 电子商务平台提供商的任务是开具发票、账单或收据以记录交易。
在实施电子发票后，他们必须根据购买者的要求开具电子发票，如果没有要求开具电子发票，则必须开具收据。
🔴 Part 3: E-Invoice Issuance Process
Process Overview: Merchants or service providers on the e-commerce platform are not required to issue e-invoices or receipts directly to purchasers.
This responsibility falls on the e-commerce platform providers.
Required Information: The e-Invoice must include specific data fields as outlined in Appendices 1 and 2 of the e-Invoice Guideline, ensuring comprehensive transaction details.
第 3 部分：电子发票开具流程
流程概述： 电子商务平台上的商家或服务提供商无需直接向购买者开具电子发票或收据。
这一责任由电子商务平台提供商承担。
所需信息： 电子发票必须包括《电子发票指南》附录 1 和附录 2 中列出的特定数据字段，确保提供全面的交易详情。
🔴 Part 4: Consolidated E-Invoice
Special Consideration: For consolidated e-invoices, e-commerce platform providers must complete the required fields and certain transaction details, as the guideline specifies.
第 4 部分：合并电子发票
特别注意事项：对于合并电子发票，电子商务平台提供商必须填写必填字段和某些交易详情、 特别注意事项：对于合并电子发票，电子商务平台提供商必须填写指引中规定的必填项和某些交易细节。
🔴 Part 5: e-commerce transactions between platform providers and merchants or service providers
The process involves the e-commerce platform provider issuing self-billed e-invoices to the merchant or service provider upon the conclusion of a sale or transaction on the platform.
This is a critical aspect concerning the financial transactions and record-keeping between the two parties involved.
Upon concluding a sale or transaction on the e-commerce platform, the merchant and/or service provider is eligible to receive payment from the e-commerce platform provider for the goods sold and/or services performed.
In this scenario, the e-commerce platform provider assumes the role of the buyer, and the merchant or service provider assumes the role of the supplier.
The e-commerce platform provider is then responsible for issuing a self-billed e-invoice to the merchant and/or service provider for all transactions concluded on the e-commerce platform.
For the issuance of these self-billed e-Invoices, the e-commerce platform provider must input specific details such as the merchant or service provider’s business or residential address, contact number, and, where available, email address. If such information is unavailable or not provided, the platform provider must input “NA” in the respective fields.
This structured approach to issuing self-billed e-invoices facilitates a clear and transparent financial relationship between e-commerce platform providers and merchants or service providers, ensuring that all transactions are properly documented in compliance with relevant guidelines and regulations.
第 5 部分：平台提供商与商家或服务提供商之间的电子商务交易
这一过程涉及电子商务平台提供商在平台上完成销售或交易后向商户或服务提供商开具自开电子发票。
这是一个关键环节，因为它关系到所涉双方之间的金融交易和记录保存。
在电子商务平台上完成销售或交易后，商家和/或服务提供商有资格从电子商务平台提供商处收到所售商品和/或所提供服务的付款。
在这种情况下，电子商务平台提供商扮演买方角色，商家或服务提供商扮演供货方角色。
然后，电子商务平台提供商负责就电子商务平台上达成的所有交易向商家和/或服务提供商开具自开电子发票。
为开具这些自开电子发票，电子商务平台提供商必须输入具体信息，如商家或服务提供商的营业地址或住宅地址、联系电话以及电子邮件地址（如有）。如果没有或未提供这些信息，平台提供商必须在相应字段中输入 “NA”。
这种结构化的电子发票开具方式有助于电子商务平台提供商与商家或服务提供商之间建立清晰透明的财务关系，确保所有交易都有适当的文件记录，符合相关准则和规定。
🔴 Part 6: Issuance of e-Invoice from e-commerce platform provider to Merchant and/or Service Provider
Furthermore, e-commerce platform providers also charge merchants and/or service providers for using the platform.
Upon implementing an e-invoice, the e-commerce platform provider is responsible for issuing an e-invoice for the charges imposed on the merchant and/or service provider for using the platform.
This ensures that all financial transactions and charges associated with using the e-commerce platform are accurately documented and invoiced.
第 6 部分：电子商务平台提供商向商家和/或服务提供商开具电子发票
此外，电子商务平台提供商还向商户和/或服务提供商收取平台使用费。
实施电子发票后，电子商务平台提供商负责就商家和/或服务提供商使用平台的费用开具电子发票。
这可确保与使用电子商务平台相关的所有金融交易和费用都有准确的记录和发票。
