Please wait a minute...
 首页  期刊介绍 期刊订阅 联系我们 横山亮次奖 百年刊庆
 
最新录用  |  预出版  |  当期目录  |  过刊浏览  |  阅读排行  |  下载排行  |  引用排行  |  横山亮次奖  |  百年刊庆
清华大学学报(自然科学版)  2018, Vol. 58 Issue (6): 598-602    DOI: 10.16511/j.cnki.qhdxxb.2018.26.020
  电子工程 本期目录 | 过刊浏览 | 高级检索 |
电子发票管理与公共服务体系设计与实现
柴跃廷, 于潇, 黄亚东
清华大学 电子商务交易技术国家工程实验室, 北京 100084
Electronic invoice management and public service system
CHAI Yueting, YU Xiao, HUANG Yadong
National Engineering Laboratory of E-Commerce Technologies, Tsinghua University, Beijing 100084, China
全文: PDF(1049 KB)  
输出: BibTeX | EndNote (RIS)      
摘要 为了满足电子商务发展对电子发票的需求,从根本上解决纸质发票存在的不开票、虚开票、假发票等顽症,该文给出了电子发票的概念,提出了自动生成、集中管理、在线稽查、智能服务的电子发票管理与公共服务模式,规划设计了由安全电子发票开具系统、区域电子发票信息管理与服务平台、电子发票信息交换与共享平台构成的电子发票管理与公共服务体系的总体结构,开展了系统实现和应用验证工作,并取得了初步成效,为进一步研究建立适应电子商务发展需要的新型税收管理与服务方式奠定了基础。
服务
把本文推荐给朋友
加入引用管理器
E-mail Alert
RSS
作者相关文章
柴跃廷
于潇
黄亚东
关键词 电子商务电子发票公共服务    
Abstract:E-commerce needs secure electronic invoices to eliminate paper-based invoices and problems of not billing, virtual billing, false invoices and other issues. This paper presents an electronic invoice concept with electronic invoice management and a public service model for automatic generation, centralized management, online inspection and intelligent service of electronic invoices. This paper presents the overall structure of the electronic invoice management and public service system that includes a secure electronic invoice issuing system, a regional electronic invoice information management and service platform, an electronic invoice information exchange and a sharing platform. This paper also describes the system implementation and verification as a foundation for a tax management and service method to meet e-commerce development needs.
Key wordse-commerce    electronic invoice    public service
收稿日期: 2017-11-15      出版日期: 2018-06-15
基金资助:电子商务发展指数和平台信息类标准研究项目(2017YFF0209001)
引用本文:   
柴跃廷, 于潇, 黄亚东. 电子发票管理与公共服务体系设计与实现[J]. 清华大学学报(自然科学版), 2018, 58(6): 598-602.
CHAI Yueting, YU Xiao, HUANG Yadong. Electronic invoice management and public service system. Journal of Tsinghua University(Science and Technology), 2018, 58(6): 598-602.
链接本文:  
http://jst.tsinghuajournals.com/CN/10.16511/j.cnki.qhdxxb.2018.26.020  或          http://jst.tsinghuajournals.com/CN/Y2018/V58/I6/598
  图1 电子发票管理与公共服务体系的基本原理
  图2 电子发票管理与公共服务体系总体结构
[1] 秦鑫. 从发票管理角度看我国当前税收流失状况及改善措施[J]. 山西财政税务专科学校学报, 2009, 11(2):26-29. QIN X. To analyze the situation of tax erosion and improving measures from the angle of management of invoices[J]. Journal of Shanxi Finance and Tax College, 2009, 11(2):26-29. (in Chinese)
[2] 王慧. 发票偷税检查中的难点及对策[J]. 湖南税务高等专科学校学报, 2010, 23(2):9-12. WANG H. Difficulties in the inspection of invoice tax evasion and the countermeasures[J]. Journal of Hunan Tax College, 2010, 23(2):9-12. (in Chinese)
[3] SALMONY M, HARALD B. E-invoicing in Europe:Now and the future[J]. Journal of Payments Strategy & Systems, 2010, 4(4):371-380.
[4] KLEIN B, AGNE S, DENGEL A. Results of a study on invoice-reading systems in germany[C]//Document Analysis Systems VI. Berlin, Germany:Springer, 2004:451-462.
[5] 孙文高. 数字签名技术研究[D]. 西安:西安电子科技大学, 2010. SUN W G. Research on digital signature technology[D], Xi'an:Xidian University, 2010. (in Chinese)
[6] SHIVA M G, D'SOUZA R J, VARAPRASAD G. Digital signature-based secure node disjoint multipath routing protocol for wireless sensor networks[J]. IEEE Sensors Journal, 2012, 12(10):2941-2949.
[7] PONNAPALLI H K B, SAXENA A. A digital signature architecture for web apps[J]. It Professional, 2013, 15(2):42-49.
[8] CHUCHAISRI P, NEWMAN R E. Multi-resolution elliptic curve digital signature[C]//Proceedings of the 37th Annual IEEE Conference on Local Computer Networks. Clearwater, USA:IEEE, 2012:93-101.
[9] KOCH B. E-Invoicing/E-Billing:International market overview & forecast[R/OL].(2017-05-23). http://www.billentis.com/Publikationen_e.htm.
[10] PENTTINEN E. Electronic invoicing initiatives in Finland and in the European Union:Taking the steps towards the real-time economy[M]. Helsinki:Helsinki School of Economics Press, 2008.
[11] ŠPANIĆD, RISTIĆD, VRDOLJAK B. An electronic invoicing system[C]//Proceedings of the 11th International Conference on Telecommunications. Graz, Austria:IEEE, 2011:15-17.
[12] 李平. 完善我国电子发票管理的几点建议[J]. 国际税收, 2016, 1(4):74-77. LI P. Suggestions on improving the electronic invoice administration in China[J]. International Taxation in China, 2016, 1(4):74-77. (in Chinese)
[13] 郝天新, 王海翔. 网络发票技术解决方案[J]. 现代电信科技, 2011, 41(10):67-71.HAO T X, WANG H X. Technology solution for online invoicing[J]. Modern Science & Technology of Telecommunications, 2011, 41(10):67-71. (in Chinese)
[1] 邵蕊, 邵薇薇, 苏鑫, 杨志勇, 刘家宏. 基于TELEMAC-2D模型分析不同洪涝情景对城市应急响应时间的影响[J]. 清华大学学报(自然科学版), 2022, 62(1): 60-69.
[2] 柴跃廷, 孙宝文, 张安廷, 刘航, 于超. 电子商务市场运行监测服务平台[J]. 清华大学学报(自然科学版), 2018, 58(9): 796-801.
[3] 柴跃廷, 于潇, 刘镇铭. 电子商务可信交易保障公共服务平台设计与实现[J]. 清华大学学报(自然科学版), 2018, 58(9): 802-807,820.
[4] 张琳, 闫强, 刘奕. 电子商务网站社交因素对消费者电子口碑发布动机及意愿的影响[J]. 清华大学学报(自然科学版), 2018, 58(9): 808-813.
[5] 张英杰, 张原, 郑思齐. 于居民偏好的城市公共服务综合质量指数构建方法[J]. 清华大学学报(自然科学版), 2014, 54(3): 373-380.
Viewed
Full text


Abstract

Cited

  Shared   
  Discussed   
版权所有 © 《清华大学学报(自然科学版)》编辑部
本系统由北京玛格泰克科技发展有限公司设计开发 技术支持:support@magtech.com.cn