An International Comparison and Experience Reference of Electronic Invoice Application
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.
万方数据
维普
