Research On The Obstacles And Countermeasures Of The Promotion Of Vat Electronic Invoice In Y City Taxation Bureau

With the advent of the digital era and the vigorous development of e-commerce industry,traditional paper invoices can no longer meet the needs of e-commerce,and the current management measures of the tax department on paper invoices can not meet the current economic environment.Under such a background environment,the tax collection and management work in the new era of China has ushered in new challenges.The advent of electronic invoice in the background of "Internet" has made the traditional invoice management form of paper invoice as accounting certificate changed quietly,and has promoted the development of tax modernization in our country.The comprehensive promotion of electronic invoice can effectively improve the government’s tax collection and administration efficiency,improve the national tax department’s supervision of tax data information,and query,statistical summary and analysis of taxpayers’ invoicing data information in real time,thus playing a role in promoting the rapid development of China’s e-commerce industry.In 2015,the state gave a clear status to the legal effect of electronic invoices,gave full support to the promotion of electronic invoices in society,and successively promulgated a number of guidance documents.With the support of various powerful policies,the promotion of e-invoice has been guaranteed.The promotion of electronic invoices is conducive to the standardization of tax collection and administration work of both parties,and improves the level of digital information management in various industries.The promotion of e-invoice is of great significance to optimize the business environment and deepen the tax reform.This paper studies the promotion status of e-invoice in Y City,analyzes the approval status and usage data of e-invoice in Y City in the past three years,adopts the literature research method and comparative analysis method,and combines the tax management theory and good governance theory to comprehensively and systematically analyze the imperfect construction of invoice management system in Y City,and the insufficient publicity of e-invoice leads to low social recognition.There are some problems in electronic invoice management such as hidden danger of information security.Through the investigation,it is found that the laws and regulations related to e-invoice in Y City are still lacking,the relevant rules,regulations and operating guidelines are not perfect,the information construction of e-invoice is backward,and the comprehensive ability of relevant finance and taxation personnel is insufficient.This paper analyzes the causes of problems encountered in the promotion of e-invoice in Y City from the perspectives of coordinated management of various government departments,collection management of tax departments,and construction of e-invoice management system.Meanwhile,it summarizes the advantages of advanced experience in the promotion of e-invoice at home and abroad.The author analyzes the promotion of e-invoice in Y City through field research data,analyzes the problems encountered in the promotion from multiple perspectives,and summarizes the methods suitable for the promotion of e-invoice in Y City,which has certain significance for the government’s tax collection and management.