Research On The Problems Of Electronic Invoice Management Of S District Tax Bureau Under The Background Of The Reform Of "Decentralization,Management And Service"

"Decentralization,Management and Service" is a major reform proposed by the State Council to optimize the business environment and promote the transformation of government functions.In recent years,the tax department has launched a series of measures to deepen the reform of "Decentralization,Management and Service",among which the digitization of invoices is an important one.The invoice is an important receipt and payment proof for business activities,and also an important tool for tax administration.As the electronic invoices gradually replace the paper invoices,the quality of the electronic invoice management by tax departments will have an increasingly important impact on the quality of tax collection and administration.Starting from the background of the reform of "Decentralization,Management and Service",this paper selected S District Tax Bureau as an example with the method of case study,and studied the management of S District Tax Bureau in the application and use stages of the electronic invoices with the method of comparative analysis.In the meantime,the achievements of S District Tax Bureau in the electronic invoice management were summarized.Subsequently,using the interview method,interviews were conducted with the internal staff of the S District Tax Bureau to further study the problems of the electronic invoice management in S District under the background of the reform of "Decentralization,Management and Service".Through the interviews,it was found that the problems of the electronic invoice management in S District are mainly reflected in the imperfect electronic invoice management system,the tax staff have not fully adapted to the new management mode of the electronic invoice,and it is difficult to completely curb the illegal acts of the electronic invoice.In view of these problems,this paper conducted a profound analysis,and ultimately concluded that the main reasons for these problems are the limitations of the design of the invoice management system,the inability of the structure of tax grassroots collectors to meet the needs of the electronic invoice management,the insufficient combination of decentralization and supervision of the electronic invoice management,and the lack of a comprehensive collaborative mechanism.Finally,synthesizing the previous analysis,taking the current situation of the electronic invoice management in S District as the epitome of the current situation of the electronic invoice management in other counties and districts in China,this paper put forward suggestions on strengthening the construction of the invoice management system,strengthening the construction of taxation team,optimizing the electronic invoice management from the aspects of improving the electronic management mechanism,constructing cooperation mechanism,and improving the reward and punishment system of the electronic invoice,so as to provide reference for China to improve the electronic invoice management.It is hoped that the comprehensive supervision of the electronic invoice can be realized at an early date,so as to improve the ability of tax collection and management,curb the illegal acts of the electronic invoice,and reduce the loss of the tax sources.