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浅论电子发票的利与弊 被引量:6

On Advantages and Disadvantages of E-invoice
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摘要 随着信息时代的发展,互联网发展迅速,影响着人民的衣食住行以及工作等方方面面,电子发票在这一时代背景下产生,逐渐成为一种新型发票模式。本文结合电子发票推广背景,在分析比较纸质发票与电子发票两者差异及各自优缺点基础上,针对我国电子发票的管理提出具体建议和措施。 With the development of the information age,the Internet is developing rapidly,affecting people's food,clothing,living and work,etc..In this era,e-invoices came into being,and e-invoices gradually became a new invoice issuance and management model.Based on the background of the promotion of e-invoicing,the paper invoicing and e-invoicing are analyzed and compared,and their respective advantages and disadvantages are analyzed,specific suggestions and measures are put forward for the management of electronic invoices in China.
作者 周小花 Zhouxiaohua(Anhui Anliang Industrial Development Co.,Ltd.,undergraduate,intermediate accountant,Anhui Hefei 239000)
出处 《滁州职业技术学院学报》 2019年第2期55-57,共3页 Journal of Chuzhou Polytechnic
关键词 电子发票 产生背景 利弊 建议及措施 e-invoice generation background advantages and disadvantages recommendations and measures
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