Study On Synergy Effect Between E-invoice System And Enterprise's Accounting System

The 21 st century is internet era,the 21 st century is electronic commerce era.Internet not only makes people closer to the world,to the knowledge,but also let the world become more transparency.On March the 5th 2015,Mr.LI Keqiang who is the prime minister of PRC,proposed to evolve “Internet +” scheme on the third session of the Twelfth National People's Congress.After half a year,national tax bureau issued a plan about “Internet + Tax”.A new tax system is in the flourishing.E-invoice as the product of “Internet + Tax”,has got a lot of attention.This dissertation the starting point is E-invoice,from the following five points to compare the advantages between E-invoice and paper invoice.First is the cost.Second is storage and retrieval.Third is obtaining procedures.Fourth is environmental protection.The last is identification and supervision.Then analyze the necessity and feasibility on popularizing E-invoice.According to the characteristics of E-invoices,analyzes how to make E-invoice system automatically connect into accounting system.Simulative design a basic process and combined with enterprise ERP systems,from purchaser side and seller side to show the E-invoice system billing way,reflect the advantage of the process.However,the system may derive other questions,such as network security.At the end of dissertation,analyze Jingdong Group as case enterprise,from consumers and Jingdong itself sides to show the current application status of E-invoices in the market,and what problems we are facing of the system.Finally,after research and analysis of the dissertation,we realize E-invoice replace paper invoice has become to inevitable.However,the existing E-invoice format cannot automatically connect into accounting system yet.In the future,the thing we are going to solve is developing a unified standard format that authorized and used by tax regulation.