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The Research On Government Promotion Of Electronic Invoice In Jinjiang City

Posted on:2020-07-05Degree:MasterType:Thesis
Country:ChinaCandidate:J YanFull Text:PDF
GTID:2416330590963506Subject:Public Administration
Abstract/Summary:PDF Full Text Request
With the development of the information society,electronic invoices are becoming more and more important for the reform of China's tax system and economic transformation.Since 2009,the Chinese government has successively launched a series of laws and regulations related to electronic invoices to encourage the development of electronic invoices in regions and industries with mature conditions.By December 2015,VAT electronic ordinary invoices began to be implemented nationwide.However,from the current situation,the overall usage rate of electronic invoices in China is not high,which is far from the traditional paper invoices.There are a series of obstacles in the promotion of electronic invoices.This paper studies the problems in the promotion of electronic invoices from the perspective of grassroots government,and attempts to explore ways to remove barriers to the promotion of electronic invoices.Through the series of practice methods such as the staged promotion model,supervision mode,application situation and investigation of taxpayers in the promotion work of electronic invoices in Jinjiang City,it is found that electronic invoices still have the problem that information cannot be shared,and the electronic between provinces and cities.The invoice management system is not connected to each other,and the off-site transaction information cannot be exchanged.At the same time,financial reimbursement is generally blocked,and the electronic invoicing process has not fully realized “paperless”.Invoice information relates to trade secrets,and current electronic invoice management still has data security risks.There are four main reasons for this series of problems: the system design is relatively closed,the legal system is not perfect,the relevant social interests are complex,and some management is still missing.Combined with the practical experience of promoting electronic invoices in some countries and regions at home and abroad,this paper proposes to solve the problem of promotion of electronic invoices in Jinjiang from the perspectives of improving the promotion environment and speeding up the promotion.On the one hand,the government should pay full attention to the information feedback from enterprises in the process of promotion,constantly improve and modify the promotion plan,and at the same time strengthen the construction of relevant talent teams,consolidate the promotion foundation,and use the policy of reward invoices to encourage the use of votes.On the other hand,the government can jointly introduce effective information technology to assist in accelerating the process of promotion.
Keywords/Search Tags:Electronic invoice promotion, Electronic invoice, Tax, Jinjiang City
PDF Full Text Request
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