Research On The Reform Of "Penalty Control Tax" In Putian City Under The Background Of "Internet +"

In the era of "Internet +",electronic invoices replaced paper invoices as an important carrier for tax authorities to intuitively understand economic operations.The informatization,electronicization and modernization of electronic control through electronic invoices have become a global trend.In this paper,through the study of the taxation authorities of Putian in the past three years,we have continuously explored the new mode of “Internet + taxation”,taking the practice of tax collection and management in Putian as a specific sample,combined with the questionnaire survey of some grassroots taxpayers and taxpayers,and analyzed the current operation.The problems and challenges existed,and explored the problems and causes of the collection and management platform system,the popularization of electronic invoices,and laws and regulations.From the standpoint of perfecting and upgrading electronic invoices and their supporting collection and management measures,we put forward proposals from the perspectives of overall situation,system design and technical operation.Through three-dimensional and holistic considerations,we hope that through the combination of system,technology and people,Exploring the effective path of “pass-control tax” through electronic invoices in the “Internet +” era.