数字经济背景下推进电子发票跨境交互操作的路径探索——基于全球数字经贸规则视角  

An Exploration of the Path to Promote Cross-Border Interoperability of Electronic Invoices under the Background of Digital Economy:From the Perspective of Global Digital Economic and Trade Rules

作　　者：郑洁燕 张萍 ZHENG Jieyan;ZHANG Ping

机构地区：[1]国家税务总局广州市税务局 [2]国家税务总局奉节县税务局

出　　处：《国际税收》2025年第3期58-70,共13页International Taxation In China

摘　　要：在数字经济和经贸全球化发展背景下,电子发票的应用价值及其跨境交互操作性具有重要的实践意义。通过解读和比较分析多个重要国际组织的电子发票全球数字经贸规则,可以提炼出电子发票跨境交互操作领域的核心关注问题,涉及法律制度保障、规范格式采用、国际标准共识、基础设施建设以及安全监管要求等维度。基于我国推进电子发票跨境交互操作的实践经验,本文提出各国间构建符合电子发票交互操作要求的制度体系、开展国际标准协调、强化数据安全治理、加强国际交流合作、持续推进电子发票跨境交互操作走深走实等方面的建议。In the context of the development of digital economy and economic and trade globalization,the application value and cross-border interoperability of electronic invoices have significant practical importance.By interpreting and comparatively analyzing the global digital economic and trade rules on electronic invoices formulated by key international organizations,the paper extracts the core concerns in the field of cross-border interoperability of electronic invoices,involving legal system guarantee,standard format adoption,international standard consensus,infrastructure construction,and security supervision requirements.Based on China's practical experience in promoting cross-border interoperability of electronic invoices,the paper puts forward relevant suggestions,including establishing a system that meets the requirements for electronic invoices interoperability,conducting international standard coordination,strengthening data security governance,enhancing international cooperation,and continuously promoting the deepening and solidification of cross-border interoperability of electronic invoices.

关 键 词：数字经济 电子发票 跨境交互操作性 数字经济伙伴关系协定 

分 类 号：F810.42[经济管理—财政学]