增值税专用发票电子化改革:背景、挑战与对策

Electronic Reform of Special VAT Invoices:Background,Challenges and Countermeasures

增值税发票电子化改革是顺应时代发展潮流的技术升级,也是政府公共服务的供给侧改革,更是应对外部冲击的税收治理变革,对充分发挥税收的基础性、支柱性、保障性作用,推进税收治理体系和治理能力现代化具有重要意义。增值税专用发票电子化改革是一项系统工程,涉及一些比较复杂的问题,当前还面临治理能力有待提升、法制配套亟待跟进、变迁成本仍需管控、支撑机制还要完善等诸多挑战。因此,我国应以系统性思维持续完善顶层设计,以法制配套提升电子专用发票管理法治水平,以技术迭代升级降低制度变迁成本,以完善的支持机制夯实深化改革的基础保障,为高质量推进新发展阶段税收现代化助力。

The electronic reform of VAT invoices is a technological upgrade that conforms to the trend of the times,the supply-side reform of government public services and a tax governance reform in response to external shocks. It is of great significance to give full play to the basic,pillar,and security role of taxation and to promote the modernization of the tax governance system and governance capacity. The electronic reform of special VAT invoices is a systematic engineering involving some more complex issues. At present,there are still many challenges such as the need to improve the governance capacity,follow up the legal system,control the cost of change,and improve the support mechanism. For the next step,we should be adhered to problem orientation,build systems thinking,continue to improve the top-level design and strategic planning of reform,strengthen the protection of relevant laws and regulations,fully implement and continuously improve electronic VAT invoices,and contribute tax data resources and tax management support to national economic governance. Specifically,it is necessaryto continuously improve the top-level design with systematic thinking,improve the legal level of electronic special invoice management with legal support,reduce the cost of institutional change with iterative upgrading of technology,and consolidate the basic guarantee for deepening the reform with a sound support mechanism.