首页|发票电子化改革的国际趋势——基于OECD《税收征管3.0与发票电子化:初步调查结果》的分析

发票电子化改革的国际趋势——基于OECD《税收征管3.0与发票电子化:初步调查结果》的分析

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随着经济社会数字化程度不断加深,发票电子化改革已逐步成为国际趋势.本文基于经济合作与发展组织对全球71个国家和地区发票电子化改革的专项调查问卷结果及多国实践案例,分析发票电子化改革的国际趋势.研究发现,各国税务部门对发票电子化的认识基本趋同,但在电子发票的模式设计、技术方案、法律保障、推广策略等方面呈现诸多选择.基于我国实际,本文提出如下改革建议:提高纳税人认识,激发市场主体在电子发票应用领域的积极性;加强数据安全保障能力建设,在法律法规层面明确各方职责;重视电子发票的跨境兼容性,为全球和区域兼容的电子发票解决方案贡献中国智慧等.
The International Trend of Electronic Invoicing Reform:An Analysis Based on OECD Report Tax Administration 3.0 and Electronic Invoicing:Initial Findings
As the economy and society is becoming increasingly digitalized,electronic invoicing has become an international trend.This paper analyzes the international trend of electronic invoicing reform based on the results of the questionnaire survey of 71 jurisdictions around the world by the OECD and case studies in many countries.It's found that tax administrations of different countries have similar understanding of electronic invoicing.However,at present,many countries present a variety of choices in the design of e-invoice mode,technical solutions,legal guarantees,and promotion strategies.Based on the actual situation in China,the paper puts forward the following suggestions,including raising the awareness of taxpayers,stimulating the enthusiasm of market players in the application of electronic invoices,strengthening the capacity building of data security assurance,clarifying the responsibilities of all parties at the level of laws and regulations,attaching importance to the cross-border compatibility of electronic invoices,and contributing Chinese wisdom to global and regional compatible electronic invoice solutions.

Electronic invoiceElectronic invoicingDigital transformationTax Administration 3.0

张英

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国家税务总局广东省税务局税收科学研究所

电子发票 发票电子化 数字化转型 税收征管3.0

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(4)
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