摘要
伴随"互联网+"时代的到来以及电子商务的快速发展,我国税收征管面临着一系列压力与挑战,传统纸质发票已难以适应当下商业环境的变化及对税收征管的要求。电子发票因其无纸化、自动化、低能耗、易保存和易查询等优势,其推广运用已成必然趋势。针对电子发票在技术处理、信息安全、运行成本及用户体验等方面存在的现实阻碍,应从加快法制进程、强化税收管控、完善应用技术、构筑安全体系、优化用户体验和严格系统维护等方面强化对电子发票的管理。
Along with the rapid development of electronic commerce in "Internet plus" era,tax collection and administration is facing a series of challenges and pressures in our country.Because of the high cost,low efficiency, and complicated process of the tra- ditional paper invoices,it is difficult to adapt to the changes of the business environment and the requirements of the tax collection and management.Because the electronic invoice has no paper, automation, low energy consumption, easy to save and query and other advantages,its application has become an inevitable trend.The practical obstacles management of electronic invoices in the process of tax control,processing technology,information security, operation cost and user experience should be solved by speeding up the legal process,increasing the popularity,improve application technology, building security system.
出处
《铜陵学院学报》
2017年第5期31-34,共4页
Journal of Tongling University
基金
安徽财经大学与铜陵学院联合培养研究生科研创新基金(2016tlylhy12)
关键词
电子发票
发票管理
“互联网+”
electronic invoices
invoice management
"Intemet plus"