Advances in Economics, Management and Political Sciences

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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

Wangyu Jin * 1
1 Shandong University

* Author to whom correspondence should be addressed.

Advances in Economics, Management and Political Sciences, Vol. 64, 75-80
Published 28 December 2023. © 2023 The Author(s). Published by EWA Publishing
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.
Citation Wangyu Jin. Research on the Application of Comprehensively Digital Electronic Invoice - Take X Finance and Taxation Consulting Service Company as an Example. AEMPS (2023) Vol. 64: 75-80. DOI: 10.54254/2754-1169/64/20231494.

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.

8. Yi S.Q. (2022) Embrace the Fourth Phase of Golden Tax and Cooperate with Enterprises to Govern. Financial Information, 7.

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
© 2023 The Author(s)
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

Copyright © 2023 EWA Publishing. Unless Otherwise Stated