税改形势下运输发票信息管理创新前瞻  

A Prospective Study on Innovation of Transport Invoice Information Management Under the Situation of Tax Reform

作　　者：成悦[1] 陈晓东 

机构地区：[1]南通纺织职业技术学院,南通226007 [2]南通市公安局,南通226007

出　　处：《南通纺织职业技术学院学报》2012年第3期38-42,共5页Journal of Nantong Textile Vocational Technology college

摘　　要：从运输业增值税改革出发,分析了运输发票管理的特点及存在的弊端,通过对运输车辆管理要素的再解剖,尝试寻找一种用于解决运输业增值税管理和发票开具的税控运输发票管理系统,前瞻性地对该动态交互RFID网络税控运输发票管理系统的架构、功效作了初步探讨。In the light of added-value tax reform in transport industry the paper presented the features as well as problems of transport invoice management,and then re-examined the aspects of transport vehicle management in an attempt to construct a tax-controlled transport invoice management system to cope with the added-value tax management and invoice billing in transport industry.A prospective study is conducted to explore the structure and the functions of the proposed dynamic interactive RDIF network tax-controlled transport invoice management system.

关 键 词：运输发票 增值税 管理 

分 类 号：F812.42[经济管理—财政学]