Research On The Management Of VAT Electronic Invoice In Yueqing

At present,e-commerce is developing rapidly,traditional paper invoices have lagged behind the rapid development of the times,and VAT electronic invoices have emerged.First of all,the legal effect of VAT electronic invoices has been approved by national legislation.The State Council issued the "Guiding Opinions on Accelerating the Construction of a Massive Innovation Support Platform for Mass Entrepreneurship"(Guo Fa[2015]No.53)"SMEs and small and medium-sized enterprises and self-employed persons who support the four-sector platform enterprises and adopt the crowdsourcing model to issue electronic invoices according to regulations.The electronic invoice is allowed as a reimbursement voucher."The State Administration of Taxation Announcement(No.84 of 2015)stipulates that "the printed version of the VAT electronic general invoice document,its legal effect,basic use,basic use regulations,etc.The same as the ordinary invoices,the country has affirmed the status of the VAT electronic invoice as one of the official ticket types of the country from the legal effect,and provided favorable conditions for the popularization of VAT electronic invoices nationwide.In June 2017,the State Administration of Taxation issued the Notice of the State Administration of Taxation on the Management of Tax Equipment Needed for the Implementation of VAT Electronic General Invoices(General Tax Letter[2017]No.232,Required to Advance VAT Electronic General Invoices)Tax control equipment management work.Since September 1,2017,Zhejiang Province has implemented the VAT electronic general invoice issued through the VAT electronic invoice system.This article takes Yueqing City Taxation Bureau as a research sample,starting from literature review and interviews,questionnaires,combined with the actual VAT electronic invoice management of Yueqing City,introduces the status quo of Yueqing City VAT electronic invoice management,and then according to the Golden Tax Phase ? system.Data,interviews and questionnaires,study the problems and causes,and propose an optimization path,in order to improve the management level of VAT electronic invoices in Yueqing City.The paper takes the status question of VAT electronic invoice management in Yueqing City,the existing problems and causes,and the improvement measures as the main line of research.It is divided into six parts:one and two are introductions and related concepts and theoretical foundations,expounding the background of research topics.,meaning,research methods and ideas,introduced the research results at home and abroad as well as the innovation and deficiencies of the article.At the same time,the concepts involved are defined,and the theory of information asymmetry and the theory of good governance used in the research are introduced.The third part is the analysis of the status quo of VAT electronic invoice management in Yueqing City.It mainly analyzes the scope and proportion of VAT electronic invoices,the construction of VAT electronic invoice management system,and the two sides' knowledge of VAT electronic invoices.The fourth part discusses the problems and causes,including the lack of management of VAT electronic invoices,the lack of internal and external incentives,and the imperfect social cooperation mechanism.And analyze the four reasons behind the problem:the failure of tax service work is the root cause,the defect of the VAT electronic invoice administrator system is the institutional reason,the taxpayer chasing the maximization of its utility is the external cause,and the lag of information construction is the technical reason.The fifth part shares the excellent experience of VAT electronic invoice management in a county-level city and a prefecture-level city.The VAT electronic invoice management of Ruian City and Foshan City was used as a case for reference and emulation,and the author's enlightenment from these two cases was discussed.The sixth part proposes countermeasures:specialization construction,promotion of "big data" management tax,improvement of informational level of electronic invoices for value-added tax in Yueqing City,establishment of VAT electronic invoice service system oriented to taxpayer demand,and establishment of VAT electronic invoice tax-related Measures such as disciplinary mechanisms and promotion of social co-govemance.