区块链增值税发票在网约车行业的应用分析

Analysis on the application of block chain VAT invoice in the online car hailing industry

近年来,网约车作为一种新型出行方式出现在大众视野,但开具发票的一系列问题也接踵而至。区块链技术与网约车增值税电子发票相结合,将为网约车行业发票问题带来改观。虽然区块链增值税电子发票解决了普通纸质发票不易保存、报销烦琐等问题,但是由于监管缺失,未来区块链增值税电子发票仍无法避免偷税漏税问题。文章针对区块链增值税电子发票的特征,对电子发票现状进行分析,指出网约车电子发票开具明细、报销等问题,并通过电子发票报销和网约车特点,提出了管理措施,以促进网约车区块链电子增值税发票的有序发展。

In recent years,online car hailing,as a new travel mode of App platform,has appeared in the public’s field of vision,but a series of problems of issuing invoice have also followed.The combination of blockchain technology and e-invoice of value-added tax for online car hailing will bring a change to the invoice problem of online car hailing industry.Although the electronic invoice of value-added tax of blockchain solves the problems of difficult preservation and complicated reimbursement of ordinary paper invoice,due to the lack of supervision,the future electronic invoice of value-added tax of blockchain can not avoid tax evasion.According to the characteristics of e-invoice of value-added tax of blockchain,this paper analyzes the current situation of e-invoice,points out the problems of issuing details and reimbursement of online car hailing e-invoice,and puts forward management measures through the characteristics of e-invoice reimbursement and online car hailing,so as to promote the orderly development of e-value-added tax invoice of online car hailing blockchain.