摘要
随着电子商务以及会计档案的发展,由于便于发票开具、流转,便于会计电子档案保管,使用电子发票已成为必然趋势。然而在实际使用中,电子发票却存在类型较少、容易重复报销等难题。因此,针对电子发票使用存在的问题,有针对性地提出解决问题的对策。
With the development of electronic commerce and accounting archives,the use of electronic invoices has become an in evitable trend because of the convenience of issuing invoices,circulation and keeping of accounting electronic files.However,in the actual use,there are fewer types of electronic invoices,easy to repeat reimbursement problems.Therefore,aiming at the problems existing in the use of electronic invoices,the countermeasures to solve the problems are put forward pertinently.
作者
李强
董庆
LI Qiang;DONG Qing(China Nuclear Engineering Consulting Co.,Ltd.,Beijing 100000,China;Shijiazhuang Branch,Bank of Beijing,Shijiazhuang 050000,China)
出处
《经济研究导刊》
2020年第14期164-165,共2页
Economic Research Guide
关键词
电子发票
电子商务
对策
electronic invoice
electronic commerce
countermeasures