Research On The Application Of VAT Electronic Invoice In G City In The View Of Taxpayers’ Experience

The rapid development of information technology and social information construction has entered a new stage since the 21 st century.Electronic and paperless items have become the bandwagon of today’s economic life while it is undisputed fact that traditional paper invoice cannot keep up with the trends of China’s current economic and social reform.In 2015,the State Council starts the reform of government functions,namely,the reforms to streamline the government,delegate power and improve government services.Against this backdrop,higher requirements for tax collection and management services are needed.Electronic invoices were introduced nationwide in the same year,aiming to create a healthy and fair tax environment for taxpayers,which is also an important measure for tax authorities to promote tax modernization and achieve social modernization.Electronic invoice is not only an important part of the construction of tax information,but also a new transaction voucher.Furthermore,it is the product of economic and social development,which in return will further promote the information construction of the economic society.The reform of government functions has brought about the changes of the role of tax authorities in tax collection and management,namely,from managers and supervisors to gradually transform into service providers.In terms of service providers,it is necessary to "look back" at the public products of electronic invoices that have been promoted for several years,and to better understand it from the perspective of taxpayers,that is to say,how is the experience of using electronic invoices,areas to be improved,what are the reasons and how to optimize,etc.,which will provide a good foundation for the development of electronic invoices and tax modernization.Meanwhile,the implementation of the reform of government functions will facilitate the tax department to position and develop the electronic invoice more clearly,which is also a good opportunity for the healthy development and orderly promotion of the electronic invoice.This paper analyzes the development of electronic invoices in China and the obstacles it encountered,and explores the future development of electronic invoices in China.This paper takes the G city as a research sample,starting from the literature review and interviews,questionnaires,combined with the actual VAT electronic invoice management in G City,introduces the current situation of VAT electronic invoice management in G City,and then analysis the existing problems and reasons according to the interview and questionnaire,and proposes an optimization path.Future improvement of the management level of VAT electronic invoices in G City is also discussed.