摘要
电子发票是税收征管数字化转型中最基础、最重要的数字化核心组件之一.本文系统归纳了世界各经济体在电子发票的立法保障、形式要素、标准设置、平台建设、风险防控、推广应用等方面的丰富经验,研究了我国电子发票应用的实践情况,提出进一步完善我国电子发票制度的对策建议,包括加强顶层设计、完善法律制度、深化基础研究、提高建设标准、推动多方合作等几个方面.
Abstract
Electronic invoice is one of the most basic and important digital core components in the digital transformation of tax collection and administration.This paper systematically summarizes the rich experience of countries around the world in the aspects of legislative guarantee,form elements,standard setting,platform construction,risk prevention and control,promotion and application of e-invoice,studies the practice of the application of e-invoices in China,and puts forward countermeasures and suggestions to further improve China's e-invoice system,including strengthening the top-level design,improving the legal system,deepening basic research,raising construction standards,and promoting multi-party cooperation.
维普
万方数据