Electronic invoice and generating device thereof, tax expropriation and management system and method thereof

Abstract

The invention discloses an electronic invoice and a generating device thereof aiming at the defects and the shortages of high paper invoice cost, low tax expropriation and management efficiency and the like in the prior art. The electronic invoice comprises all tax information of a paper invoice, and has information on a seller digital certificate, a signature and the like, so the anti-counterfeiting strength is high. The invention also discloses a tax expropriation and management system and a method thereof on the basis of the electronic invoice and the generating device of the electronic invoice, and the tax expropriation and management system and the method thereof need the participation of a seller, a purchaser, an expropriation and management party, an electronic service party and a managing bank to ensure the authenticity, the integrity, the non-repudiation and the timeliness of the acquired tax declaration information; the expropriation and management information can also be shared by each expropriation and management person to avoid information asymmetry phenomena; besides, a special bank interface device is used to achieve linkage with an account of the managing bank so as to ensure the integrity of an expropriation and management service.

Description

technical field [0001] The invention relates to an electronic invoice applied in a computer system, an electronic invoice generating device, and a tax collection and management system and method based on the electronic invoice. Background technique [0002] It is the main management method under the market economy system to manage and tax the purchase and sale of goods and services through the use of paper invoices. Paper invoices are currently the most commonly used form of invoice circulation. It is simple, easy to use, and convenient to carry. It has existed for many years, but paper invoices are easy to forge. In order to strengthen the anti-counterfeiting function of paper invoices, some organizations and individuals have invented many methods and systems. [0003] Chinese patent application CN1107990A (application number 95101303.3) discloses a bill anti-counterfeit billing machine, a counterfeit identification authentication machine and an anti-counterfeit identificat...

AI Technical Summary

Problems solved by technology

[0007] 1. The cost of printing, distribution, storage and sales of paper invoices is high. Due to the tax deduction nature of invoices, tax authorities need to spend a lot of personnel, counters and equipment for management;

[0008] 2. The cost of using paper invoices is high. Every enterprise has to purchase a special dot matrix printer. When printing, it needs to be adjusted many times to align with the invoice format. It is necessary to go to the counter of the tax authority every time for purchase, certification, invalidation, and declaration. Every time you have to wait in line at a different counter;

[0009] 3. It is impossible to prevent the circulation of false invoices. Due to the nature of paper invoices, it is easy to forge. At the same time, different collection and management personnel such as national tax agencies and customs agencies use different authentication technologies, and information cannot be shared between various collection and management personnel, making Yin and Yang invoices , the phenomenon of substituting low-tax commodity invoices for high-tax commodity invoices for deduction or tax refund cannot be eliminated;

[0010] 4. The current method of using invoices mainly solves the application of value-added tax invoices, but does not solve the application of other tax invoices, making it impossible for taxpayers and tax collectors to realize paperless business operations;

[0011] 5. There is no linkage with the agency business of the handling bank, and the change information of the tax account or foreign exchange settlement account cannot be reflected in time

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