电子发票管理与公共服务体系设计与实现  

Electronic invoice management and public service system

作　　者：柴跃廷[1] 于潇[1] 黄亚东[1] CHAI Yueting;YU Xiao;HUANG Yadong(National Engineering Laboratory of E-Commerce Technologies, Tsinghua University, Beijing 100084, China)

机构地区：[1]清华大学电子商务交易技术国家工程实验室

出　　处：《清华大学学报（自然科学版）》2018年第6期598-602,共5页Journal of Tsinghua University(Science and Technology)

基　　金：电子商务发展指数和平台信息类标准研究项目(2017YFF0209001)

摘　　要：为了满足电子商务发展对电子发票的需求,从根本上解决纸质发票存在的不开票、虚开票、假发票等顽症,该文给出了电子发票的概念,提出了自动生成、集中管理、在线稽查、智能服务的电子发票管理与公共服务模式,规划设计了由安全电子发票开具系统、区域电子发票信息管理与服务平台、电子发票信息交换与共享平台构成的电子发票管理与公共服务体系的总体结构,开展了系统实现和应用验证工作,并取得了初步成效,为进一步研究建立适应电子商务发展需要的新型税收管理与服务方式奠定了基础。E-commerce needs secure electronic invoices to eliminate paper-based invoices and problems of not billing, virtual billing, false invoices and other issues. This paper presents an electronic invoice concept with electronic invoice management and a public service model for automatic generation, centralized management, online inspection and intelligent service of electronic invoices. This paper presents the overall structure of the electronic invoice management and public service system that includes a secure electronic invoice issuing system, a regional electronic invoice information management and service platform, an electronic invoice information exchange and a sharing platform. This paper also describes the system implementation and verification as a foundation for a tax management and service method to meet e-commerce development needs.

关 键 词：电子商务 电子发票 公共服务 

分 类 号：TP399[自动化与计算机技术—计算机应用技术]