Research On The Management Electronic Invoice Under Internet+

Along with the rapid development of "Internet plus" era,electronic commerce,tax collection and administration in our country is facing a series of challenges and pressures.At the same time,because of its high cost,low efficiency,complex process and other defects,the traditional paper invoices are difficult to adapt to the changes of the business environment and the requirements of tax collection,electronic invoices came into being under this background.Compared with the traditional invoices,electronic invoices from the physical medium for the conversion of data telex,broken paper invoice as the accounting vouchers of the traditional,with paperless,networking,automation,low energy consumption,easy to save and easy to query and other advantages,is an important content of tax modernization in our country.The popularization and application of electronic the invoice is beneficial to enterprises to save the operating costs,is conducive to the preservation of consumer use,is conducive to the tax authorities to strengthen the management of billing data and improve the management efficiency,better management and data application,timely billing taxpayers query data,statistics and analysis.At the same time electronic invoices will promote the electricity supplier,courier,shopping.The electronic invoice is exploring from the self built platform,user side,third-party in order to meet the different levels of ticket demand,the future will also explore the electronic invoice issued by WeChat and Alipay,mobile phone APP,based on this,the electronic invoice has been widely used in as an inevitable trend in China,China's "13th Five-Year" plan also explicitly proposed to further the implementation of electronic invoicing.Based on the analysis and comparison of paper invoices and electronic invoice,the difference between the advantages and disadvantages of basis,first from the theoretical and practical aspects demonstrates the necessity of the implementation of electronic Invoicing,describes the influence of "Internet plus background" and "Internet plus" on tax collection;according to our country's situation and hindering the implementation of electronic invoicing in the process of operation,reasonable and learn from the experience of other countries and regions,and for the promotion of China's use of electronic invoice management put forward specific proposals and measures.It is divided into five parts.The first part discusses the research background,research significance,literature review,research methods and possible innovations andshortcomings;the second part introduces the concept of electronic invoices,the characteristics and advantages and necessity in the "Internet plus" in China under the background of pushing electronic invoices.In addition,expounds the basic theories related to electronic invoices;the third part describes the electronic invoice in recent years in the relevant policy documents,China promulgated the application status,and "three squirrels","KFC" as two examples to illustrate the effect of the implementation of electronic invoices,and from the tax collection,application,processing technology,information security,operation the cost of using6 aspects of user experience and analysis of the practical problem need to be solved urgently the promotion of electronic invoices in our country;The fourth part of the Korean,European Union and other countries related to the introduction of electronic invoicing application documents,and provide experience and put forward relevant improvement measures for the electronic invoice management system in China;the fifth part is based on the "Internet plus" background and realistic obstacles,from speeding up the process of legal system of electronic invoices,electronic invoices to increase popularity,improve electronic invoicing application technology,build electronic invoices security system,the importance of data system of electronic invoices,electronic invoices 7 parts to optimize the user experience and strict control of the strong electronic invoice system.The feasible measures to strengthen the management of electronic invoices in China.