Recyclable electronic external original certificate, system and terminal

Abstract

The invention provides a recyclable electronic external original certificate provided with a data table. After the electronic external original certificate is issued by an issuer for the first time, the data table records an object to which the electronic external original certificate belongs for the first time, and the object to which the electronic external original certificate belongs for the first time is recorded as a currently holding object of the electronic external original certificate. After the object to which the electronic external original certificate belongs for the first time transfers the electronic external original certificate to a second holding object, the data table records the second holding object and records the second holding object as a current holding object ofthe electronic external original certificate. After the second holding object transfers the electronic external original certificate to a third holding object, the data table records the third holdingobject and records the third holding object as a current holding object of the electronic external original certificate; and in sequence, until the electronic external original certificate is transferred to the Nth holding object.

Description

technical field [0001] The invention belongs to the technical field of Internet electronic certificates, in particular to a transferable electronic external original certificate. Background technique [0002] The original voucher is obtained or filled out when the economic business occurs, and is used to record and prove the occurrence or completion of the economic business. It is the basis and premise of accounting confirmation, accounting measurement and other accounting processes. The foreign-made original document is the original document obtained from the foreign unit when the economic business occurs with the foreign unit. The foreign original documents mainly include: [0003] (1) Domestic tax invoices refer to the vouchers issued by enterprises, institutions and individuals that provide commodities or taxable services and other business activities to the purchaser or payer through the tax control system and are supervised, printed and issued by tax authorities. . ...

AI Technical Summary

Problems solved by technology

Taking financial funds for scientific research as an example, some invoices are collected through buying and selling to fabricate expenditures, such as: other people's taxi invoices and subway tickets to pretend to be your own business trips, resulting in the use of financial funds and inefficiency

Moreover, this kind of behavior is highly secretive, and it is difficult for financial auditors and auditors to discover and obtain evidence, which in turn makes it difficult to pursue accountability.

[0011] (3) Since the transfer process has not been recorded and confirmed, there will be disputes over the ownership of the invoice

Because electronic invoices can be copied and printed indefinitely, after an individual with reimbursement authority obtains an invoice, it is impossible to judge whether the act of obtaining the invoice is the original one or whether it is the owner of the invoice

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