我国电子发票的法律效力确认研究

发布时间：2018-03-19 15:33

本文选题：电子发票　切入点：法律效力　出处：《西南政法大学》2016年硕士论文　论文类型：学位论文

【摘要】：新千年后,随着互联网的普及,电子商务逐渐走进普通人的生活,并深刻改变着传统的商业模式,也使得以现实交易为载体的税收征管体制愈发难以适应电子商务的发展,因此,许多国家和地区相继推出了电子发票。相较于境外从2000年起就开始对电子发票的探索,我国对于电子发票的应用推广还处于相对落后的状态,但随着我国电子商务的快速成长以及政府部门的大力推广,现在已大有迎头赶上的势头。为了更好地进行电子发票的应用推广,我国采取试点的方式逐步推进,并于2012年年初首先在北京、广州、深圳、浙江等22个经济比较发达的省市陆续进行了电子发票的试点,初步解决了发票的电子化开具以及实现发票信息在开票单位和税务机关的实时传递。随着2014年6月27日北京市国税局电子发票服务平台与中国人保财险公司财务系统实现对接,标志着我国电子发票实现了从开具、查询、验证到接收、记账、存档的全流程电子化。自2015年国务院发布《关于积极推进“互联网+”行动的指导意见》(国发[2015]40号)以来,电子发票迎来了新一轮的发展高峰。为此,国家税务总局(以下简称“国税总局”)于2015年9月28日推出了《“互联网+税务”行动计划》(税总发[2015]113号),并在其中的第九部分专门提出了“互联网+电子发票”的计划。但是伴随着电子发票的进一步推广,以纸质发票为载体的传统法律、法规在调整电子发票时显示出诸多的缺陷,归结为本质原因就在于电子发票的法律效力尚不明确,特别是在实践中如何具体确定电子发票的真实性、唯一性以及作为司法裁判的证据效力,仍然是一个亟待解决的问题。因此,本文从我国电子发票法律效力的确认出发,以法律视角探析我国电子发票法律效力确认的现状及其遇到的难题,并对其进行法律分析后提出了完善的建议,希望能够对电子发票的进一步推广有所裨益。除引言和结语外,本文分为以下四个部分:第一部分,从一则消费者手机维权的案例入手,引出了电子发票在消费者维权方面所面临的问题,即电子发票全流程电子化的模式与现行发票管理制度产生了冲突,电子发票如何确保其真实性和唯一性,以及电子发票能否作为证据来证明交易事实的发生。第二部分,带着案例引出的对于电子发票面临问题的思考,具体分析了电子发票法律效力确认现状及其面临的困境。从梳理我国现阶段出台的各项法律法规及规范性文件出发,揭示出我国电子发票现阶段所面临的问题主要包括:未明确电子发票的法律定义、电子发票上签名及认证与传统纸质发票上签名及认证相冲突、电子发票在C2C电子商务领域难以推广以及电子发票的证据效力不明确。第三部分,针对我国电子发票法律效力确认所面临的困境,对电子发票的法律定义、电子发票上电子签名及认证的法律效力、C2C电子商务经营者开具电子发票的可行性以及电子发票作为凭证和司法证据的效力的问题进行了分析阐述。第四部分,通过分析认为:我国现行法律法规及规章制度对于电子发票的效力确认还存在如下需要完善的地方:一是法律层面上还未确认电子发票的法律效力;二是以纸质发票为载体制定的发票相关制度难以适应电子发票的发展;三是电子发票所涉及的电子签名与认证制度,需要作进一步的完善;四是针对电子发票作为证据时如何具体认定它的真实性及唯一性,现如今还没有明确的规则可以参考。针对上述问题,笔者从加强《税收征管法》对电子发票法律效力的确认、发票管理制度中补充对电子发票的规定、电子发票上的电子签名应进行强制认证以及细化电子证据的认定规则这几个方面提出了确认电子发票法律效力的建议。
[Abstract]:After the new millennium, with the popularity of the Internet, e-commerce has gradually entered the lives of ordinary people, and profound changes in the traditional business model, but also makes the real deal as the carrier of the taxation system has become more difficult to adapt to the development of e-commerce, therefore, many countries and regions have launched an electronic invoice. Compared to the outside from 2000 since the beginning of the electronic invoice, China is still in a relatively backward state for the application and promotion of electronic invoices, but with the popularization of electronic commerce in China and the rapid growth of government departments, now has to catch up with the momentum. In order to better promote the application of electronic invoices, our country adopts the way of the pilot step by step, and at the beginning of 2012, the first in Beijing, Guangzhou, Shenzhen, Zhejiang and other 22 provinces and cities have developed a pilot electronic invoice, a preliminary solution The electronic invoice and the invoice information in the transmission of real-time billing units and tax authorities. With the June 27, 2014 Beijing IRS electronic Invoicing service platform and Chinese PICC financial system to achieve docking, marking China's electronic invoice from the implementation of the open, query, receive, to verify the account, the whole process of electronic archive. Since 2015 the State Council issued "guidance on actively promoting" > Internet plus "action (of the [2015]40), the electronic invoice ushered in the development of a new round of peak. Therefore, the total state tax bureau (hereinafter referred to as the" SAT ") in September 28, 2015 launched the" Internet plus tax "action" (total tax plan > No. [2015]113), and in the ninth part of the proposed special "Internet plus electronic invoice" plan. But with the further promotion of electronic invoices, paper The invoice for the carrier of the traditional legal regulations, shows many defects in the adjustment of electronic invoices, due to the nature of reason is the legal validity of electronic invoice is not clear, especially how to determine the authenticity of electronic invoices in the specific practice, as well as the uniqueness of judicial evidence, is still an urgent the problem. Therefore, this article from the China electronic invoice confirm the legal effect of the problem of status to the legal perspective of China's electronic invoice confirmation and legal effect encountered, and the legal analysis after put forward suggestions, hoping to benefit the further promotion of electronic invoices. In addition to the introduction and conclusion in this paper, divided into the following four parts: the first part, starting from a mobile phone consumer rights cases, the electronic invoice in the face of consumer rights issues, i.e. The whole process of the electronic electronic invoice with the current invoice management system conflict, how to ensure the authenticity of electronic invoices, electronic invoices and uniqueness, can be used as evidence to prove the occurrence of trading facts. In the second part, with case on electronic invoices problems, detailed analysis of the electronic invoice law to determine the validity of present situation and the difficulties. Starting from the laws and regulations and normative documents issued by analyzing the present stage of our country, reveals China's electronic invoices at this stage the problems mainly include: no clear legal definition of electronic invoices, electronic invoices signature and certification with the traditional paper invoice authentication and signatures conflict the electronic invoice, it is difficult to promote in the field of electronic commerce C2C and the effect of electronic invoice evidence is not clear. In the third part, in view of China's legal effect is electronic invoice To recognize the difficulties faced by the legal definition of electronic invoices, electronic invoices on the legal effect of electronic signature and authentication, the feasibility of C2C e-commerce operators to issue electronic invoices, electronic invoices and vouchers as the validity of judicial evidence problems are analyzed. The fourth part, through the analysis that the current laws and rules and regulations to confirm the effectiveness of electronic invoice, there is a need to improve the place: one is the legal level has not yet confirmed the legal validity of electronic invoices; two is to make the paper invoice for the carrier invoice related system is difficult to adapt to the development of electronic invoices; three is the electronic signature of electronic invoices involved with the certification system, the need for further perfect; four is for the electronic invoice as evidence of how specific identification of authenticity and uniqueness of it, now there is no clear rules Reference. In view of the above problems, the author from the strengthening of the tax administration law > < confirm the legal effect of electronic invoices, electronic invoices to the supplementary provisions of the invoice management system, electronic signature, electronic invoice should be on this several aspects put forward legal suggestions of electronic invoices and cognizance of the detailed rules of compulsory certification of electronic evidence.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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