Research On The Supervision Of Domestic E-Invoice

E-invoice is the product of technical innovation. The innovation of invoice technology does not change the nature of the invoice. Therefore, the e-invoice still has the connotation of general invoice, which is the payment voucher of recording transactions. The technical features of the electronic invoice also give a special connotation to electronic invoice, namely, should be available in electronic form, and invoiced, transferred, received and reserved by the electronic means. Because our country’s electronic invoice develops on the basis of the network invoice, practically it often considers network invoice as the electronic invoice. This paper argues that network invoice will be delivered in the form of the paper, essentially, which is the upgraded printed invoice from tax-control invoice and can’t be equated with the electronic invoice.Our country’s electronic invoice was originated from the traditional system, in accordance with the traditional invoice regulation essentially, whose regulatory model is a direct inheritance of traditional invoice that government is the administrative authority of invoice, comprehensively taking charge of invoice. The government not only identifies the trading facts on the invoice, also identifies the formal requirements, thus this kind of regulation mode has put off the operation of the electronic invoice. The government takes the responsibility of delivering and issuing the invoice that increases the regulatory burden for the government and makes the transaction process more complicated. Putting the government’s tax benefit ahead and ignoring the interests of the other main subjects on the invoice will make the weak subjects of stakeholders form an alliance to against the tax authority, hindering tax collection and management. Attach great importance to the form of strictly designed regulatory that the separation mechanism of invoice form and the invoice content weakens the confirmation of transactions and is not conducive to the transformation of the tax authority on the mode of tax collection and administration, which will be difficult to adapt to the international trends of "information management duties".Western countries and Taiwan started earlier in the application of the electronic invoice. There are two major regulatory models for electronic invoice’s regulation that are centralized control and market liberalization. Although the strength of electronic invoice regulation are different, these two kinds of regulations consider market as the control subject for the transaction authenticity which pay attention to the transaction regulation, not to identify the body of the invoice and the form of invoice. These countries have no trading market for invoice that the invoice fraud is usually based on real trade which has relatively less regulatory difficulty. This regulation mode and features are certain reference significance to our country.It is necessary to improve the regulatory means of our electronic invoice, to remove this operation block of the electronic invoice. Firstly, change the institutional basis of the electronic invoice to return the regulation of invoice to the market. Establish the regulation principle that transaction as the sole. Balance the interests of the subjects of the invoice in legislative arrangement. Then refactoring invoice system, set up information management duties which has considered the big data information as the core. And explore the regulatory model of the electronic invoice under the context of E-business to improve the efficiency of invoice regulation.