我国电子发票管理的问题研究

发布时间：2018-04-27 12:39

本文选题：电子发票 + 电子商务　；参考：《首都经济贸易大学》2016年硕士论文

【摘要】：在全球经济发展形势下,信息成为重点。我国的纸质发票管理体系已经无法满足我国迅速发展的经济。应运而生的电子发展管理体系不仅成为对电子商务征税的准备条件,也为完善我国整体企业经济的信息链条提供支持。同时利用技术支持和网络工具等完成信息化改革,实现税收现代化。自2009年起,我国推出了一系列相关的法律法规,鼓励条件成熟的行业和区域成为电子发票的试点。使用电子发票具有诸多好处,但是由于受到不少因素的制约,依然存在一些问题亟待解决。2015年12月1日,税务总局在增值税发票系统升级版基础上,组织开发了增值税电子发票系统。明确在全国范围推行通过增值税电子发票系统开具的增值税电子普通发票。本文主要包括五个部分。第一部分主要介绍了论文研究的背景、方法、创新与不足之处,同时介绍了国内外对于电子发票管理的研究及发展现状;第二部分介绍了电子发票的基本含义、特征及其理论依据。包含了电子发票的含义、特征及与纸质发票的优劣差异比较。并从企业、国家和国际角度阐述了电子发票推广的必要性;第三部分阐述并论证了我国电子发票发展至今,已有的发展现状和存在的问题。首先以时间为序列梳理了我国电子发票的政策发展和全国应用情况。再列举我国电子发票试点工作开展以来的成果。并在随后侧重分析电子发票管理中存在的一些问题。第四部分对国际上电子发票发展较成熟的国家和地区的政策和措施进行分析,以此来结合我国具体实际情况吸取经验;第五部分提出为进一步完善我国电子发票的管理和发展的政策建议。
[Abstract]:Under the global economic development situation, the information becomes the focal point. China's paper invoice management system has been unable to meet the rapid development of our economy. The electronic development management system, which has emerged as the times require, not only becomes the preparation condition for the taxation of electronic commerce, but also provides the support for the improvement of the information chain of the whole enterprise economy in our country. At the same time, the use of technical support and network tools to complete information reform, to achieve tax modernization. Since 2009, China has introduced a series of related laws and regulations to encourage mature industries and regions to become pilot electronic invoices. The use of electronic invoices has many advantages, but due to the constraints of many factors, there are still some problems to be solved. On December 1, 2015, on the basis of the updated version of the VAT invoice system, the State Administration of Taxation, The organization has developed the VAT electronic invoice system. Clear in the national implementation of VAT electronic invoice system issued by the electronic ordinary invoices. This paper mainly includes five parts. The first part mainly introduces the background, method, innovation and deficiency of the paper, and introduces the research and development status of electronic invoice management at home and abroad, the second part introduces the basic meaning of electronic invoice. Characteristics and theoretical basis. It contains the meaning, characteristics and differences between electronic invoice and paper invoice. The third part expounds the current situation and existing problems of electronic invoice development in China. Firstly, the paper combs the policy development and national application of electronic invoice in time series. Then enumerate our country electronic invoice pilot work to carry out since the achievement. And then focus on the analysis of some problems in the management of electronic invoices. The fourth part analyzes the policies and measures of countries and regions with mature development of electronic invoices in the world, so as to draw lessons from the actual situation of our country. The fifth part puts forward the policy suggestions for further improving the management and development of electronic invoice in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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