The specific processing procedures are:

1. E-commerce accounting is not different because it is e-commerce, otherwise you will have to pay an extra 25% corporate income tax.

2. China uses invoices to manage taxes. If the resource provider does not provide an invoice, it cannot be recorded. The e-commerce platform should have a receipt in the name of the customer, which is actually the same as a physical store. For customers who pay business tax, it is better to have the merchant's invoice, and basically no invoice is required. This is the advantage of online merchants.