本文選題：電子發(fā)票 + 增值稅��； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：伴隨電子商務(wù)在近來年的高速發(fā)展,無紙化程序越來越高,企業(yè)對電子發(fā)票的需求與日俱增,同時營改增政策在國內(nèi)全面實施,使增值稅企業(yè)數(shù)量大幅增長,結(jié)合這二方面的需求,航天信息股份有限公司將增值稅和電子發(fā)票相結(jié)合,推出了增值稅電子發(fā)票開具系統(tǒng),該系統(tǒng)順應(yīng)當(dāng)前稅務(wù)發(fā)展新形勢,通過與電商平臺、電子發(fā)票管理系統(tǒng)、增值稅開票系統(tǒng)、稅局征管系統(tǒng)的集成,形成了一套完整的增值稅電子發(fā)票解決方案,完成從增值稅電子發(fā)票發(fā)售、電子發(fā)票開具、電子發(fā)票接收、電子發(fā)票查驗到電子發(fā)票入賬的閉環(huán)管理功能。增值稅電子發(fā)票開具系統(tǒng)功能劃分為四個模塊,分別是電子發(fā)票受理服務(wù)模塊、電子發(fā)票處理服務(wù)模塊、電子發(fā)票管理模塊和開票服務(wù)模塊。受理服務(wù)模塊負(fù)責(zé)接收電商平臺傳送的訂單信息,并對訂單信息進(jìn)行校驗并存入數(shù)據(jù)庫;處理服務(wù)模塊是本系統(tǒng)的核心模塊,負(fù)責(zé)電子發(fā)票賦碼、電子發(fā)票PDF影像文件的生成、電子發(fā)票下發(fā)等功能;電子發(fā)票管理模塊主要進(jìn)行基本信息管理、發(fā)票查詢與統(tǒng)計、系統(tǒng)管理的功能;開票服務(wù)模塊主要提供發(fā)票開具、庫存查詢、發(fā)票下發(fā)等功能。增值稅電子發(fā)票開具系統(tǒng)在建設(shè)時,充分考慮擴(kuò)展性,支持B2B、B2C、B2G、C2C等各類電商企業(yè),處理效率得到充分保障,滿足稅務(wù)部門、納稅人、電商企業(yè)對系統(tǒng)的功能和性能要求,系統(tǒng)建設(shè)有良好的可擴(kuò)展性。電子發(fā)票節(jié)約征納雙方的成本、流程可控,是適應(yīng)電子商務(wù)發(fā)票和“信息管稅”需要的必然產(chǎn)物,電子發(fā)票會成為未來主要的發(fā)票形勢,相關(guān)的稅收征管也會圍繞電子發(fā)票發(fā)生深刻的變革。該系統(tǒng)為廣大企業(yè)節(jié)約成本,提高管理效率,為稅務(wù)局在電子商務(wù)中的稅收征管奠定基礎(chǔ)。目前,增值稅電子發(fā)票開具系統(tǒng)已在京東商城、天貓、蘇寧易購、國美商城、中國移動等電商平臺上線運(yùn)行,系統(tǒng)運(yùn)行穩(wěn)定,狀態(tài)良好。
[Abstract]:With the rapid development of electronic commerce in recent years, the paperless process is becoming higher and higher, and the demand for electronic invoices is increasing day by day. At the same time, the policy of management reform and increase has been fully implemented in China, which has greatly increased the number of value-added tax enterprises. Combined with these two requirements, Aerospace Information Co., Ltd. combines VAT with electronic invoice, and puts forward a VAT electronic invoice issuing system. The system conforms to the new situation of current tax development, and through the platform of e-commerce, The integration of electronic invoice management system, VAT billing system and tax bureau collection and management system forms a complete set of VAT electronic invoice solution, complete from VAT electronic invoice sale, electronic invoice issuing, electronic invoice receiving, The closed-loop management function of electronic invoice checking and recording. The function of VAT electronic invoice issuing system is divided into four modules: electronic invoice processing service module, electronic invoice processing service module, electronic invoice management module and billing service module. The receiving service module is responsible for receiving the order information transmitted by the e-commerce platform, verifying the order information and storing the order information into the database; the processing service module is the core module of the system, which is responsible for the generation of the electronic invoice code and the PDF image file of the electronic invoice. The electronic invoice management module mainly carries on the basic information management, the invoice inquiry and the statistics, the system management function; the bill making service module mainly provides the invoice issuing, the inventory inquiry, the invoice under issue and so on the function. In the construction of the VAT electronic invoice issuing system, full consideration should be given to the expansibility of the system, to support all kinds of e-commerce enterprises, such as B2BU B2CU B2GN C2C and so on. The processing efficiency has been fully guaranteed, so as to meet the functional and performance requirements of tax departments, taxpayers, and e-commerce enterprises. The system construction has good expansibility. Electronic invoice saves the cost of both parties, and the process is controllable. It is an inevitable product to meet the needs of electronic commerce invoice and "information management and tax". Electronic invoice will become the main invoice situation in the future. Related tax collection and management will also be around electronic invoices profound changes. The system can save cost, improve management efficiency and lay a foundation for tax collection and management in electronic commerce. At present, the VAT electronic invoice issuing system has been in JingDong Mall, Tmall, JingDong easy to buy, Gome Mall, China Mobile and other e-commerce platforms on the line, the system runs stably and in good condition.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TP311.52

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