Research On The Problem Of Electronic Invoice Management In China

Under the situation of global economic development, information becomes the key point. China’s paper invoice management system has been unable to meet the rapid development of China’s economy. The electronic development management system has not only become the preparation conditions for the tax of e-commerce, but also to improve the information chain to provide support for the overall enterprise economy in our country. At the same time, the use of technical support and network tools to complete the reform of information, realize the modernization of tax Since 2009, China has launched a series of relevant laws and regulations, to encourage the conditions of mature industries and regions to become a pilot electronic invoices. The use of electronic invoices has many advantages,but due to the constraints of many factors, there are still some problems to be solved. In December 1, 2015, the State Administration of Taxation on the basis of the value-added tax invoice system upgrade, the organization developed a value-added tax invoice system.Clear in the national scope of the implementation of value-added tax invoices issued by the electronic invoice system of value-added tax invoices.This paper mainly consists of five parts. The first part mainly introduces the research background, methods, and innovation and shortcomings, also introduced at home and abroad for the research and development status of electronic invoice management; the second part introduces the electronic bill management overview and theoretical basis.Based on the three theories of tax equity, tax efficiency and innovation, this paper analyzes the electronic invoice. From the enterprise, the state and the international point of view of the significance of the promotion of electronic invoices; the third part of the main research and analysis of the status quo of China’s electronic invoice management and existing problems. At first, the policy development of electronic invoice in China and the application of the whole country are combed by the time sequence. And then list the status quo of China’s key pilot enterprises in recent years. And then focuses on the analysis of some problems in the management of electronic invoices.There is not have an unified national service platform, there is no perfect enterprise financial accounting system, it is unable to achieve the data association and the real name makes the advantages of electronic invoices cannot be fully reflected; The fourth part is referring to the policies and measures of some countries and regions, in order to absorb the experience combined with our specific conditions of our country; the fifth part put forward to suggestions for further improvement of the management and development of our country electronic invoice.