预览加载中，请您耐心等待几秒...

完善我国发票管理制度研究.docx

预览
1/3
2/3
3/3

在线预览结束，喜欢就下载吧，查找使用更方便

下载提示 文本预览

如果您无法下载资料，请参考说明：

1、部分资料下载需要金币，请确保您的账户上有足够的金币

2、已购买过的文档，再次下载不重复扣费

3、资料包下载后请先用软件解压，在使用对应软件打开

完善我国发票管理制度研究 Title:ResearchonEnhancingtheManagementSystemofInvoicesinChina Abstract: ThispaperaimstoinvestigateandanalyzethecurrentstateofinvoicemanagementinChinaandproposemeasurestoimprovetheexistingsystem.Inrecentyears,Chinahasmadesignificantprogressinenhancingitsfiscalandtaxpolicies.However,themanagementofinvoicesremainsachallengeduetoissuesrelatedtofraud,taxevasion,andinefficiency.Thisresearchhighlightstheimportanceofarobustandefficientinvoicemanagementsysteminpromotingfiscaltransparency,combatingtaxevasion,andfosteringeconomicdevelopment. Keywords:invoicemanagement,fiscaltransparency,taxevasion,economicdevelopment Introduction: Themanagementofinvoicesplaysacrucialroleinmaintainingfiscaltransparencyandpreventingtaxevasion.InChina,theexistinginvoicemanagementsystemrequirescomprehensivereformstoaddresschallengesrelatedtofraud,taxevasion,andinefficiency.ThispaperaimstoevaluatethecurrentstateofinvoicemanagementinChinaandproposerecommendationsforimprovingthesystem. 1.CurrentStateofInvoiceManagementinChina: 1.1InefficienciesintheTraditionalPaperInvoiceSystem: ThetraditionalpaperinvoicesysteminChinaischaracterizedbymanualprocesses,whichleadtodelays,errors,andthepotentialforfraudulentactivities.Thissystemlacksreal-timemonitoringandmakesitdifficultforthetaxauthoritiestoeffectivelytrackandverifyinvoices. 1.2EmergenceofElectronicInvoicing: Asadigitaleconomycontinuestogrow,electronicinvoicing(e-invoicing)hasemergedasapotentialsolution.E-invoicingoffersadvantagessuchasreal-timedatatransmission,reducedpaperwork,andincreasedefficiency.Chinahasmadeprogressinimplementingpilotprojectsfore-invoicing,butthereisstillaneedforacomprehensiveandnationwidesystem. 2.ChallengesFacedbyInvoiceManagementinChina: 2.1FraudulentActivities: Thepaper-basedinvoicesysteminChinaisvulnerabletocounterfeitandfraudulentactivities,leadingtotaxevasionandlossofgovernmentrevenue.Strengtheningthecontrolmeasures,implementinganti-fraudtechnologies,andimprovingtheauthenticationprocesscanhelpaddressthischallenge.