Research On The Electronic Invoice Management In China Based On Block Chain

In the information age,the promotion of electronic invoice has become a hot issue concerned by the government and enterprises."Trust" is the key element of human social relations activities.Invoices are generated from the needs of commercial or folk credit.The fundamental goal of electronic invoices is to regulate the business transactions of both parties,so that both parties can declare tax-related matters truthfully and honestly.Block chain is the technical infrastructure for building trust in the Internet society.Block chain provides a new trust model that can build trust in social relationships on highly stable IT technology infrastructure--machines and algorithms.The block chain technology is decentralized,tamper-proof and traceable,which is consistent with the business logic of invoices.It can be seen that the pace accelerating from "ticket tax management" to "information tax management".The block chain electronic invoice not only brings new opportunities for tax collection and management,but also brings a series of new challenges in China.In the process of the implementation of e-invoice,the convenience and limitations brought by the block chain technology to the e-invoice management should be fully considered,how to make the two get a better combination and how to serve the e-invoice management better in China.This paper analyzes the electronic invoice management in China under the block chain technology,basing on the theoretical basis--development status--case analysis--limitation analysis--logical thinking of policy suggestions.The paper reviews the domestic and foreign electronic invoice and block chain technology application and defines the concept of electronic invoice and block chain.At the same time,the problems existing in the management of electronic invoice in China are analyzed.It is proposed that the application of block chain technology in electronic invoice management can solve the problems of invoice authenticity,accounting reimbursement and data isolation,and improve the social acceptance.Furthermore,an example of the implementation of block chain e-invoice by shenzhen tax bureau is given to illustrate the applicability and innovation of the application of block chain technology in e-invoice management.This paper further analyzes the limitations of thecurrent application of block chain technology in e-invoice management,which is mainly reflected in the technical problems such as complete decentralization of block chain,data capacity,cost burden,privacy security,and imperfect relevant laws and regulations.In order to further solve the block chain technology under the our country the problems existing in the electronic invoice management,should suit the remedy to the case,from a new information to speed up the formation of tax management structure,set up access to improve the privacy security,gradually improve block chain electronic invoices involved laws and regulations,to speed up professional personnel training mode for the corresponding improvement,gradually improve the management level of China's e-invoice,so that the block chain technology can serve e-invoice management better.