Research On Problems And Countermeasures Of Electronic Invoice Promotion And Application In X City Tax Bureau

In March 2021,the Opinions on Further Deepening Tax Collection and Administration Reform issued by the Office of the Central Committee of the People’s Republic of China and the Office of The State Council clearly proposed that the reform of electronic invoices should be steadily implemented.Electronic revenue development to adapt to the global wave of digital economy,tax value of big data is becoming more and more high,is the inner motive power of development,and gradually build wisdom tax mode,to promote national tax system modernization also has very important significance.In the process of promoting the application of electronic invoice,the basic tax bureau has achieved some results,but there are still some problems,such as the use of electronic invoice is not high,the social recognition is not high,there are tax supervision risks.Therefore,this study aims to collect information on the promotion and application of electronic invoice,and explore and analyze the problems encountered in the promotion and application,in order to promote the in-depth application of electronic invoice system in the current scope,and further promote the reform of invoice electronization steadily.This paper selects X City of Inner Mongolia Autonomous Region for research and analysis.Based on literature research,this paper makes an in-depth analysis of the promotion and application of electronic invoice in X City Tax Bureau.The problems and difficulties in the promotion and application of electronic invoice are collected by means of issuing questionnaires.By analyzing the existing problems,the paper tries to put forward countermeasures and suggestions to provide some valuable suggestions for the promotion and application of electronic invoice by basic tax authorities.This study is composed of five parts: introduction,the general introduction;The first chapter systematically expounds the related concepts of electronic invoice and the three basic theories adopted.The second chapter describes the current situation of the promotion and application of e-invoice in X City,as well as the whole process of questionnaire design,statistical analysis and investigation conclusion.The third chapter analyzes the problems existing in the promotion and application of e-invoice in X City and analyzes the causes from four aspects,namely,the degree of social collaboration,supervision,talent team construction and publicity and interpretation.The fourth chapter makes an in-depth analysis of the regional cases where the application of electronic invoice has achieved certain results and summarizes the experience and practices.The fifth chapter puts forward the countermeasures to improve the promotion and application of electronic invoice,and puts forward the optimization strategies in promoting tax co-governance,strengthening the supervision of electronic invoice,the comprehensive ability of tax departments,and the publicity of electronic invoice.