Research On The Tax Supervision Of Electronic Invoice In Ouhai District,Wenzhou City

The rapid development of the Internet and information technology has led people into the era of informatization.In this context,traditional paper invoices are no longer able to meet the current fast-paced economic environment,and tax collection and management also face many challenges.In order to solve these problems,value-added tax electronic invoices have emerged.Electronic invoice is a product of technological innovation,breaking the shackles of traditional invoices.It has the characteristics of paperless,data-driven,easy to save and query,and has milestone significance in the modernization process of taxation in China.In practical application,the regulatory thinking of electronic invoices is still limited to traditional invoices,making it difficult to adapt to the trend of "information tax management" in the era of big data.There are still some problems that need to be solved in terms of usage and invoice regulatory methods,and further exploration is necessary.This article takes the supervision of electronic invoices by the Ouhai District Taxation Bureau in Wenzhou City as the research object,elaborates on the background and significance of the research topic,as well as the research methods and innovative points adopted in this article.At the same time,the relevant concepts involved in the text were defined,and tax compliance theory,new public service theory,and collaborative governance theory were introduced.On the basis of reviewing the development and promotion process of electronic invoice policies in China,combined with the current situation of electronic invoice tax supervision in Ouhai District,Wenzhou City,a survey was conducted through interviews and questionnaires to study the main problems.The main manifestations were: insufficient allocation of invoice tax supervision personnel,low enthusiasm of taxpayers to understand electronic invoices,low information integration,security issues,and the risk of false invoicing in electronic invoices.Analyze the four reasons behind the problem: deficiencies in invoice management personnel systems,inadequate customer service work,incomplete construction of supporting mechanisms for electronic invoice platforms,and taxpayers pursuing maximum utility.Finally,through summary,targeted suggestions are proposed: strengthen team building,guide taxpayers’ needs,improve information technology support,and strengthen risk prevention.I hope to provide my own opinion on the regulatory level of value-added tax electronic invoices through this study.