| An Invoice is the document of proof of trading that a merchant issues to the purchaser in normal trading or economic activities. It includes the name of the merchant, and specifies and describes the goods or services purchased, including its quality, and the agreed price of provided product or service. It is the basis of any transactions checked by accounting and audit institutions and also as inspected by the tax authority.However, the process of completing traditional paper tax forms is quite complex, because there are so many types of invoices, the cost of storage is also high, and the tax authority audit of paper printed invoices is difficult and inefficient, which results in many opportunities for and cases of tax evasion. In order to solve the bottleneck problems of traditional invoices, our government has over the years continued to carry out certain reforms of the tax system, aiming to enhance the state’s tax revenue by changing the tax system and the tax revenue forms. Finally, the concept of an electronic billing system has now introduced against this background.This thesis study on the invoice document, serves as a starting point for further research and analysis.There is a lot of literature and information on laws and regulations to understand the various types of invoices available and their classification according to use, and literature which summarizes the advantages and disadvantages of the tax system compared with the traditional paper invoice bottleneck problems. It has been found that the traditional network invoice tax-controlled system is very expensive, that tax loopholes exist in the procedure of invoicing and tax reporting, and similtaneously there are still problems such as accounting difficulties and reimbursement problems.Finally, the following solutions put forward herein, are based on the bottleneck and vulnerabilities found and identified:The key issue is that the network’s invoices can not be reimbursed and as they are difficult to credit, this thesis concludes that the insecure and easy to tamper with features of network invoices, leads to the doubt about the reliability of electronic invoices and their implementation.This thesis proposes that an easy-to-network transmission-SVG format be used for electronic invoices, also further proposes to apply advanced technology digital watermarking to the SVG format of electronic invoices in order to provide counterfeit protection, through improving of existing XML/HTML watermarking algorithm, and finally proposing a digital watermarking solution with SVG electronic invoice file tamper detection and tamper localization capability, which can ensure the e-invoice’s security.Because the traditional network invoice tax-controlled system requires a complete set of expensive paper printing devices and tax information storage mediums, which increases the taxpayer’s business costs and causes the tax information to be easy to lose, an online trading platform for electronic invoicing can solve the above problems. The platform to be used can be by means of electronic invoice system implemented and controlled by tax authorities to ensure the tax authorities. Such a Trading platform provides a free platform for small and medium-sized enterprises and at the same time it eliminates the expensive hardware costs.Considering the external systems of secondary development and interface of external financial system, this thesis also developed an open platform SDK(Software Development Kit). It provides open interfaces to external access of Resources in the trading platform. To sum up, this thesis research is on a open trading platform with secure electronic invoices with anti-counterfeiting technology and efficient online electronic invoice processing, which could greatly enhance the efficiency of the business activities of taxpayers, and it is also convenient for tax authorities to manage tax work and it can be geared to the needs of the market for an electronic invoice trading platform system. |
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