Study On Public Willingness To Use Electronic Invoice And Its Driving Factors

With the continuous development of China’s economy and society,as well as the advent of the era of big data and the age of Internet,the means for people to obtain and transmit information has changed a lot.At the same time,in the process of changing the role of the government from "administrator" to "service provider",it is constantly faced with cross-regional,cross-industry and other comprehensive management issues.Therefore,E-government which is led by the mode of "Internet+government" has quietly burst into public view.From the tax department has fully implemented the transformation from business tax to value-added tax in 2016,to the reform of the collection and management system of the merger of state and local taxes completed in 2018;from the value-added tax rate was lowered several times in 2018 to 2019,to the reform of personal income tax and the transfer of social security taxes completed,E-government has achieved initial results on the basis of relying on its unique E-taxation bureau.However,there are still some problems in the further improvement of collection and management.At present,China takes value-added tax,a kind of turnover tax,as its main tax revenue.Invoices are the important tool for state to supervise the legal transactions of economic entities,and the development of the economy has led to a surge in the public’s demand for invoices.However,traditional paper invoices have some limitations such as high cost,low efficiency,and inconvenient storage and search.Therefore,since 2009,China has issued a series of laws and regulations to promote the trial implementation of paperless,efficient and automated electronic invoices in eligible regions;and then,electronic invoice was implemented nationwide in 2015 by industry.In March 2021,the General Office of the CPC Central Committee and the Office of the State Council jointly issued the "Opinions on Further Deepening the Reform of Tax Collection and Management",which mentioned that the overall requirements of tax collection and management reform are to serve taxpayers and payers as the center,and promote the construction of smart taxation with high application efficiency by taking electronic invoices as the breakthrough.However,as of the end of 2021,the utilization rate of electronic invoices is not high,and there is still a long way to go to gradually replace paper invoices with electronic invoices.From the perspective of public perception and willingness,this thesis attempts to explore the influencing factors that hinder the public’s willingness to use electronic invoices.The research carried out by the following train of thought:the development background of electronic invoices at home and abroad-the characteristics of electronic invoices-the analysis of influencing factors-the proposal of policy suggestions.By referring to the new public management theory and digital divide theory,this thesis built a model of the influencing factors of the public’s willingness to use electronic invoices.A questionnaire was set up,and the validity of the sample data was verified by investigating the willingness to use electronic invoices among 410 households in H county.The results showed that the public’s trust in the government,the public’s demand for electronic invoices,the public’s concern about data security,the risk of public’s electronic invoice management cost,and the efforts to propaganda about the risk of public sector’s management have the impact on the public’s willingness to use electronic invoices.Based on the results,this thesis put forward to the following suggestions:optimize the business environment and improve the public’s trust in the government;strengthen infrastructure construction and simplify operation methods;enrich publicity methods and increase targeted efforts to propaganda;improve data systems to ensure the security of invoice transmission and information storage;create a unified cross-provincial and municipal verification platform of electronic invoices,to unify invoice specifications and accounting standards,and reduce management costs;pay attention to the external environment and improve the ability to prevent and control risks.