Strategy Research On The Development And Implementation Of Electronic Invoice In China

Compared with the traditional paper invoice,electronic invoice is easy to store,carry and to distinguish,and also can save administrative costs,crack down on tax evasion,bogus claims and corruption.Compared with the rapid application of electronic invoice overseas,the promotion and application of electronic invoice in our country is in a backward state.Due to the problem that electronic invoices can not be issued by the organization name,it brings certain restrictions to financial reimbursement and procurement,which to a large extent affected the promotion of electronic invoices.At the same time,along with the acceleration of the process of social information,especially the rapid development of the internet,electronic commerce as a more advanced business model rises rapidly in China and shows the trend of rapid development.The rapid development of electronic commerce will inevitably lead to the invoice business innovation,electronic invoice with the natural advantage of low cost and high efficiency,is expected to popularized in the national scope in the next few years.This paper studies the application of electronic invoice at home and abroad from the aspects of market development,market maturity,operation mode and so on.Introduces the present situation of the development of electronic invoice in our country,from the tax structure,the development course of electronic invoice policy and the popularization and application of electronic invoice.Some problems as electronic invoice reimbursement is difficult,the standard is not unified,the taxpayer burden is heavy,the electronic commerce domain demand urgent and the existence technical question are analyzed.On this basis,put forward the strategy of electronic invoice promotion in china from the overall planning of electronic invoice legislation process,the establishment of specialized agencies to promote,the adoption of new models,and promote national comprehensive platform.The research results will provide theoretical support and reference for the construction of unified electronic invoice platform,and improve the application level of electronic invoice in our country.