Research on the Application of Comprehensively Digital Electronic Invoice - Take X Finance and Taxation Consulting Service Company as an Example

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 Xs 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.