印度货物劳务税电子发票的实施及启示  

The Implementation and Enlightenment of Electronic Invoices for Indian Goods and Services Tax System

作　　者：孙红梅[1,2] 徐鸿 Hongmei Sun;Hong Xu

机构地区：[1]国家税务总局税收科学研究所 [2]国家税务总局四川省税务局

出　　处：《国际税收》2021年第6期60-65,共6页International Taxation In China

摘　　要：为推进流转税制度改革和完善税收征管,印度于2020年10月1日正式推行货物劳务税(GST)电子发票。本文详细介绍了印度推行货物劳务税电子发票的背景及运行流程、特点和作用,分析了使用电子发票给印度经济及税收征管带来的影响和挑战。通过深入了解印度GST电子发票的相关情况,可以为我国深化税收征管改革及增值税专用发票电子化试点工作提供启示,包括:在电子发票管理和数据信息共享方面,注重顶层设计、立足更高站位,从制度上摒弃政府部门间信息割据和碎片化现象;并需在防止发票虚开、优化流程设计等方面进一步完善。In order to promote the reform of the turnover tax system and improve tax administration,India officially implemented the e-invoice of GST on 1 October 2020.This paper introduces the background and operation process,characteristics and roles of the implementation of GST e-invoice in India,and analyzes the impact and challenges brought by the use of e-invoice to the Indian economy and tax collection.Through an in-depth understanding of the situation related to GST e-invoice in India,we can provide enlightenments for deepening the reform of tax collection and management system and the pilot work of VAT electronic special invoice in China.

关 键 词：货物劳务税 电子发票 税收征管 印度 

分 类 号：F810.42[经济管理—财政学]