电商平台增值税电子发票开具系统设计与实现

发布时间：2018-04-29 05:17

本文选题：电子发票 + 增值税　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：伴随电子商务在近来年的高速发展,无纸化程序越来越高,企业对电子发票的需求与日俱增,同时营改增政策在国内全面实施,使增值税企业数量大幅增长,结合这二方面的需求,航天信息股份有限公司将增值税和电子发票相结合,推出了增值税电子发票开具系统,该系统顺应当前税务发展新形势,通过与电商平台、电子发票管理系统、增值税开票系统、税局征管系统的集成,形成了一套完整的增值税电子发票解决方案,完成从增值税电子发票发售、电子发票开具、电子发票接收、电子发票查验到电子发票入账的闭环管理功能。增值税电子发票开具系统功能划分为四个模块,分别是电子发票受理服务模块、电子发票处理服务模块、电子发票管理模块和开票服务模块。受理服务模块负责接收电商平台传送的订单信息,并对订单信息进行校验并存入数据库;处理服务模块是本系统的核心模块,负责电子发票赋码、电子发票PDF影像文件的生成、电子发票下发等功能;电子发票管理模块主要进行基本信息管理、发票查询与统计、系统管理的功能;开票服务模块主要提供发票开具、库存查询、发票下发等功能。增值税电子发票开具系统在建设时,充分考虑扩展性,支持B2B、B2C、B2G、C2C等各类电商企业,处理效率得到充分保障,满足税务部门、纳税人、电商企业对系统的功能和性能要求,系统建设有良好的可扩展性。电子发票节约征纳双方的成本、流程可控,是适应电子商务发票和“信息管税”需要的必然产物,电子发票会成为未来主要的发票形势,相关的税收征管也会围绕电子发票发生深刻的变革。该系统为广大企业节约成本,提高管理效率,为税务局在电子商务中的税收征管奠定基础。目前,增值税电子发票开具系统已在京东商城、天猫、苏宁易购、国美商城、中国移动等电商平台上线运行,系统运行稳定,状态良好。
[Abstract]:With the rapid development of electronic commerce in recent years, the paperless process is becoming higher and higher, and the demand for electronic invoices is increasing day by day. At the same time, the policy of management reform and increase has been fully implemented in China, which has greatly increased the number of value-added tax enterprises. Combined with these two requirements, Aerospace Information Co., Ltd. combines VAT with electronic invoice, and puts forward a VAT electronic invoice issuing system. The system conforms to the new situation of current tax development, and through the platform of e-commerce, The integration of electronic invoice management system, VAT billing system and tax bureau collection and management system forms a complete set of VAT electronic invoice solution, complete from VAT electronic invoice sale, electronic invoice issuing, electronic invoice receiving, The closed-loop management function of electronic invoice checking and recording. The function of VAT electronic invoice issuing system is divided into four modules: electronic invoice processing service module, electronic invoice processing service module, electronic invoice management module and billing service module. The receiving service module is responsible for receiving the order information transmitted by the e-commerce platform, verifying the order information and storing the order information into the database; the processing service module is the core module of the system, which is responsible for the generation of the electronic invoice code and the PDF image file of the electronic invoice. The electronic invoice management module mainly carries on the basic information management, the invoice inquiry and the statistics, the system management function; the bill making service module mainly provides the invoice issuing, the inventory inquiry, the invoice under issue and so on the function. In the construction of the VAT electronic invoice issuing system, full consideration should be given to the expansibility of the system, to support all kinds of e-commerce enterprises, such as B2BU B2CU B2GN C2C and so on. The processing efficiency has been fully guaranteed, so as to meet the functional and performance requirements of tax departments, taxpayers, and e-commerce enterprises. The system construction has good expansibility. Electronic invoice saves the cost of both parties, and the process is controllable. It is an inevitable product to meet the needs of electronic commerce invoice and "information management and tax". Electronic invoice will become the main invoice situation in the future. Related tax collection and management will also be around electronic invoices profound changes. The system can save cost, improve management efficiency and lay a foundation for tax collection and management in electronic commerce. At present, the VAT electronic invoice issuing system has been in JingDong Mall, Tmall, JingDong easy to buy, Gome Mall, China Mobile and other e-commerce platforms on the line, the system runs stably and in good condition.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP311.52

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