Advances in Economics, Management and Political Sciences
- The Open Access Proceedings Series for Conferences
Proceedings of the 2nd International Conference on Financial Technology and Business Analysis
Series Vol. 64 , 28 December 2023
Open
Access | Article
Research on the Application of Comprehensively Digital Electronic Invoice - Take X Finance and Taxation Consulting Service Company as an Example
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Abstract
With the rapid development of information technology, the “Golden Tax Phase IV” system has been fully launched, and the comprehensively digital electronic invoice (hereinafter referred to as “CDEI”) as its core has also been piloted in many places. However, there is little research on CDEI in the academic community at present. Most of them use the literature research method, mainly focusing on the challenges of CDEI implementation to enterprises, coping strategies, financial management and other aspects. There is little research on the application of CDEI in a specific enterprise. Through literature research and case analysis, this paper firstly studies the theory of CDEI, expounds the relevant theoretical basis, and provides theoretical guidance for various practical problems in the application of CDEI in enterprises. Secondly, a case study of X finance and taxation consulting service company is conducted, which actively uses the CDEI system. This paper starts from three stages of the evolution of the invoice application of company X, and through a comprehensive understanding of company X, analyzes three major impacts of the application of CDEI on Company X’s improvement of work convenience, enhancement of tax compliance, and reduction of business error rate. In addition, it points out the problems existing in the application of CDEI in company X and the solutions. This paper enriches the existing optimization research on the application of CDEI, and provides some enlightenment for the risk prevention and supervision, system innovation and rational development of the application of CDEI in enterprises.
Keywords
finance and taxation consulting service company, comprehensively digital electronic invoice, electronic invoice service platform
References
1. State Administration of Taxation. (2023) Jiangsu Provincial Taxation Bureau. Announcement on the Pilot Work of Comprehensive Digital Electronic Invoice. Retrieved from: https://jiangsu.chinatax.gov.cn/art/2023/4/25/art_7716_32161.html.
2. Li Y.F. (2023) Analysis of All Electric Invoice. Green Accounting, 4, 38-41.
3. The State Administration of Taxation. Jiangsu Provincial Taxation Bureau. Interpretation of the Announcement of the State Administration of Taxation. (2023) Jiangsu Provincial Taxation Bureau on Carrying Out the Pilot Work of Comprehensive Digital Electronic Invoice. Retrieved from: https://jiangsu.chinatax.gov.cn/art/2023/4/25/art_7654_420064.html.
4. Du P. (2022) Countermeasures Against “False Declaration of Violence” Under the Background of Electronic Invoice. Journal of Hunan Tax College, 35, 70-73+81.
5. Zheng L.R. (2023) Enterprise Financial Analysis Based on Big Data. Tax, 17, 55-57.
6. Xu Q, Xiong X.j. (2023) Cloud Computing Service Accounting: Impact, Challenges and Improvement Ideas. Statistics and Information Forum, 38, 14-27.
7. Yu D, Li M.Y. (2022) Research on the Technology and System of Electronic Invoice Management in China. Tax Economics Research, 27, 80-85.
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9. Li P. (2020) Thinking on Using Big Data to Promote Tax Regulatory Innovation. International Taxation, 12, 54-58.
10. Du L.J. (2022) To Meet the Personalized Needs, the “Specific Business” of All Electric Invoice Was Launched China Business Daily, A03.
Data Availability
The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.
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- Volume Title
- Proceedings of the 2nd International Conference on Financial Technology and Business Analysis
- ISBN (Print)
- 978-1-83558-229-9
- ISBN (Online)
- 978-1-83558-230-5
- Published Date
- 28 December 2023
- Series
- Advances in Economics, Management and Political Sciences
- ISSN (Print)
- 2754-1169
- ISSN (Online)
- 2754-1177
- DOI
- 10.54254/2754-1169/64/20231494
- Copyright
- 28 December 2023
- Open Access
- This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited