一种新的安全电子发票方案

A New Secure Electronic Invoice Scheme

电子发票是一种能记录经济业务活动且具有税源监控功能的收付款电子凭证.电子发票具有安全性、不可否认等特点,可以在一定程度上解决目前市场上虚假纸质发票泛滥的问题.研究认为,商家进行税务登记和购买发票时,税务局与商家通过临时的会话密钥进行通信从而保证发票生成初期的安全性.消费者产生费用后对发票通过时间戳机构加盖三线交叉时间戳以保证发票在使用过程中的安全性.

Electronic invoice is a payment voucher which can record economic business and monitor tax resources. The problems of flow of false paper invoices could be curbed by electronic invoices due to its characteristics such as security and non-denial. In the scheme, when a business registers in or purchases electronic invoices from inland revenue, the communication between the business and inland revenue is encrypted by temporary session key to ensure the security of process to generate electronic invoices. After consumers pay expenses, invoices will be timestamped in a form of three-line cross timestamp by timestamp authority to ensure the security of process to use electronic invoices.