上海市X区发票电子化改革推广应用问题研究

【作者】 杨飞；

【导师】 汪冲；

【作者基本信息】 上海财经大学 ， 公共管理（专业学位）， 2023， 硕士

【摘要】 税务机关依托于对增值税发票的管理,实施“以票控税”的税收征管方式,在一定阶段促进了我国税收制度的完善,但当前国家社会治理现代化对税收征管体制改革提出了更高的要求。国家在《关于进一步深化税收征管改革的意见》中指出,要不断推进中国税收征管机制改革,实施以发票电子化改革为突破口,以税收大数据为驱动力,提升税收征管质效的数字化升级和智能化改造。从推进税收征管改革的角度来看,发票电子化是实现智慧税务的突破口,电子发票的应用推广具有极其重要的作用,是税务机关实现从“以数治税”提升的关键点。我国在推进电子发票改革上,很早就进行相关规划布局,组织开发全国统一的电子发票服务平台,分阶段在不同地区试点推广增值税电子普通发票和增值税电子专用发票,并在此基础上于2021年12月1日起在上海、内蒙古,广东省等地区开展全面数字化的电子发票试点工作。本文重点研究上海市X区发票电子化改革试点推广应用中遇到的问题,以信息不对称、税收效率等理论支撑,利用文献研究法、调查问卷法、实地访谈法等方式进行问题的研究和对策分析。本篇文章的论述主要包括以下六部分:第一部分主要介绍论文的研究背景意义、研究内容方法、文献综述等;第二部分介绍发票的相关概念和理论基础,包括发票定义、发票功能、发票种类和发票的使用介绍;第三部分阐述了我国发票电子化改革的主要内容与现实价值,包括增值税发票从纸质到电子的演进过程,研究讨论数电发票存在的我国推行发票电子化改革的原因和重要意义,侧重于全面数字化电子发票的使用优势和推行的经济社会价值;第四部通过开展问卷调研和实地访谈对电子发票推广和存在的问题进行探究,总结发现的问题;第五部门总结电子发票推广过程中存在的问题的原因分析;第六部分通过借鉴国外电子发票发展经验,提出全面数字化的电子发票试点推广意见建议。更多还原

【Abstract】 Relying on the management of value-added tax invoices,tax authorities have implemented the tax collection and management method of "controlling tax by invoices",which has promoted the improvement of China’s tax system at a certain stage.However,the current modernization of national social governance has put forward higher requirements for the reform of the tax collection and management system.Therefore,in the opinions on further deepening the reform of tax collection and management,the state pointed out that it is necessary to constantly promote the reform of China’s tax collection and management mechanism,implement the digital upgrade and intelligent transformation that take the electronic invoice reform as the breakthrough and tax big data as the driving force,and improve the quality and efficiency of tax collection and management.From the perspective of promoting the reform of tax collection and management,the electronic invoice is the breakthrough to achieve smart tax.The application and promotion of electronic invoice plays an extremely important role,and is the key point for tax authorities to realize the transformation from "tax management by invoice" to "tax management by numbers".In promoting the reform of electronic invoices,China has long carried out relevant planning and layout,organized the development of a national unified electronic invoice service platform,piloted the promotion of electronic general VAT invoices and electronic special VAT invoices in different regions in stages,and on this basis,launched a comprehensive digital electronic invoice pilot in Shanghai,Inner Mongolia,Guangdong Province and other regions from December 1,2021.This paper focuses on the problems encountered in the promotion and application of the pilot reform of the electronic de-invoicing system in Shanghai.Supported by information asymmetry,tax efficiency and other theories,it uses the methods of literature research,questionnaires,and field interviews to carry out research on the problems and countermeasures.This article mainly includes the following six parts: The first part mainly introduces the research background and significance,research content and methods,literature review,etc;The second part introduces the relevant concepts and theoretical basis of invoices,including invoice definitions,invoice functions,invoice types,and the use of invoices;The third part expounds the main content and practical value of the electronic invoice reform in China,including the evolution process of value-added tax invoices from paper to electronic.It studies and discusses the reasons and significance of implementing the electronic invoice reform in China due to the existence of all electronic invoices,focusing on the use advantages of comprehensive digital electronic invoices and the economic and social value of implementing them;The fourth part explores the promotion and existing problems of all electronic invoices through questionnaire research and on-site interviews,and summarizes the problems found;The fifth part summarizes the cause analysis of the problems existing in the promotion process of all electric power;The sixth part proposes suggestions for the pilot promotion of comprehensive digital electronic invoices by drawing on the development experience of foreign electronic invoices.更多还原