意大利及德国电子发票发展经验和借鉴

Experience and Reference of Electronic Invoices in Italy and Germany

本文较为系统地介绍了意大利和德国各具特色的电子发票发展经验,并就电子发票的定义和内涵、运营模式等焦点问题进行了总结;同时,结合我国具体实践,对确立我国电子发票基本模式、积极营造电子发票开放共赢服务生态、做好发票电子化改革法律制度保障等方面提出了建议。

Based on practical experience of promoting the electronic invoices in Italy and Germany,this paper focuses on the definition and operation pattern of electronic invoices.While taking China’s concrete practices into consideration,the paper puts forward suggestions on establishing the basic pattern of China’s electronic invoices,actively creating an open and win-win service ecosystem for electronic invoices,and optimizing the laws and regulations under the reform of invoice electronization.