本文選題：電子發(fā)票　切入點(diǎn)：法律效力　出處：《西南政法大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：新千年后,隨著互聯(lián)網(wǎng)的普及,電子商務(wù)逐漸走進(jìn)普通人的生活,并深刻改變著傳統(tǒng)的商業(yè)模式,也使得以現(xiàn)實(shí)交易為載體的稅收征管體制愈發(fā)難以適應(yīng)電子商務(wù)的發(fā)展,因此,許多國(guó)家和地區(qū)相繼推出了電子發(fā)票。相較于境外從2000年起就開(kāi)始對(duì)電子發(fā)票的探索,我國(guó)對(duì)于電子發(fā)票的應(yīng)用推廣還處于相對(duì)落后的狀態(tài),但隨著我國(guó)電子商務(wù)的快速成長(zhǎng)以及政府部門(mén)的大力推廣,現(xiàn)在已大有迎頭趕上的勢(shì)頭。為了更好地進(jìn)行電子發(fā)票的應(yīng)用推廣,我國(guó)采取試點(diǎn)的方式逐步推進(jìn),并于2012年年初首先在北京、廣州、深圳、浙江等22個(gè)經(jīng)濟(jì)比較發(fā)達(dá)的省市陸續(xù)進(jìn)行了電子發(fā)票的試點(diǎn),初步解決了發(fā)票的電子化開(kāi)具以及實(shí)現(xiàn)發(fā)票信息在開(kāi)票單位和稅務(wù)機(jī)關(guān)的實(shí)時(shí)傳遞。隨著2014年6月27日北京市國(guó)稅局電子發(fā)票服務(wù)平臺(tái)與中國(guó)人保財(cái)險(xiǎn)公司財(cái)務(wù)系統(tǒng)實(shí)現(xiàn)對(duì)接,標(biāo)志著我國(guó)電子發(fā)票實(shí)現(xiàn)了從開(kāi)具、查詢(xún)、驗(yàn)證到接收、記賬、存檔的全流程電子化。自2015年國(guó)務(wù)院發(fā)布《關(guān)于積極推進(jìn)“互聯(lián)網(wǎng)+”行動(dòng)的指導(dǎo)意見(jiàn)》(國(guó)發(fā)[2015]40號(hào))以來(lái),電子發(fā)票迎來(lái)了新一輪的發(fā)展高峰。為此,國(guó)家稅務(wù)總局(以下簡(jiǎn)稱(chēng)“國(guó)稅總局”)于2015年9月28日推出了《“互聯(lián)網(wǎng)+稅務(wù)”行動(dòng)計(jì)劃》(稅總發(fā)[2015]113號(hào)),并在其中的第九部分專(zhuān)門(mén)提出了“互聯(lián)網(wǎng)+電子發(fā)票”的計(jì)劃。但是伴隨著電子發(fā)票的進(jìn)一步推廣,以紙質(zhì)發(fā)票為載體的傳統(tǒng)法律、法規(guī)在調(diào)整電子發(fā)票時(shí)顯示出諸多的缺陷,歸結(jié)為本質(zhì)原因就在于電子發(fā)票的法律效力尚不明確,特別是在實(shí)踐中如何具體確定電子發(fā)票的真實(shí)性、唯一性以及作為司法裁判的證據(jù)效力,仍然是一個(gè)亟待解決的問(wèn)題。因此,本文從我國(guó)電子發(fā)票法律效力的確認(rèn)出發(fā),以法律視角探析我國(guó)電子發(fā)票法律效力確認(rèn)的現(xiàn)狀及其遇到的難題,并對(duì)其進(jìn)行法律分析后提出了完善的建議,希望能夠?qū)﹄娮影l(fā)票的進(jìn)一步推廣有所裨益。除引言和結(jié)語(yǔ)外,本文分為以下四個(gè)部分:第一部分,從一則消費(fèi)者手機(jī)維權(quán)的案例入手,引出了電子發(fā)票在消費(fèi)者維權(quán)方面所面臨的問(wèn)題,即電子發(fā)票全流程電子化的模式與現(xiàn)行發(fā)票管理制度產(chǎn)生了沖突,電子發(fā)票如何確保其真實(shí)性和唯一性,以及電子發(fā)票能否作為證據(jù)來(lái)證明交易事實(shí)的發(fā)生。第二部分,帶著案例引出的對(duì)于電子發(fā)票面臨問(wèn)題的思考,具體分析了電子發(fā)票法律效力確認(rèn)現(xiàn)狀及其面臨的困境。從梳理我國(guó)現(xiàn)階段出臺(tái)的各項(xiàng)法律法規(guī)及規(guī)范性文件出發(fā),揭示出我國(guó)電子發(fā)票現(xiàn)階段所面臨的問(wèn)題主要包括:未明確電子發(fā)票的法律定義、電子發(fā)票上簽名及認(rèn)證與傳統(tǒng)紙質(zhì)發(fā)票上簽名及認(rèn)證相沖突、電子發(fā)票在C2C電子商務(wù)領(lǐng)域難以推廣以及電子發(fā)票的證據(jù)效力不明確。第三部分,針對(duì)我國(guó)電子發(fā)票法律效力確認(rèn)所面臨的困境,對(duì)電子發(fā)票的法律定義、電子發(fā)票上電子簽名及認(rèn)證的法律效力、C2C電子商務(wù)經(jīng)營(yíng)者開(kāi)具電子發(fā)票的可行性以及電子發(fā)票作為憑證和司法證據(jù)的效力的問(wèn)題進(jìn)行了分析闡述。第四部分,通過(guò)分析認(rèn)為:我國(guó)現(xiàn)行法律法規(guī)及規(guī)章制度對(duì)于電子發(fā)票的效力確認(rèn)還存在如下需要完善的地方:一是法律層面上還未確認(rèn)電子發(fā)票的法律效力;二是以紙質(zhì)發(fā)票為載體制定的發(fā)票相關(guān)制度難以適應(yīng)電子發(fā)票的發(fā)展;三是電子發(fā)票所涉及的電子簽名與認(rèn)證制度,需要作進(jìn)一步的完善;四是針對(duì)電子發(fā)票作為證據(jù)時(shí)如何具體認(rèn)定它的真實(shí)性及唯一性,現(xiàn)如今還沒(méi)有明確的規(guī)則可以參考。針對(duì)上述問(wèn)題,筆者從加強(qiáng)《稅收征管法》對(duì)電子發(fā)票法律效力的確認(rèn)、發(fā)票管理制度中補(bǔ)充對(duì)電子發(fā)票的規(guī)定、電子發(fā)票上的電子簽名應(yīng)進(jìn)行強(qiáng)制認(rèn)證以及細(xì)化電子證據(jù)的認(rèn)定規(guī)則這幾個(gè)方面提出了確認(rèn)電子發(fā)票法律效力的建議。
[Abstract]:After the new millennium, with the popularity of the Internet, e-commerce has gradually entered the lives of ordinary people, and profound changes in the traditional business model, but also makes the real deal as the carrier of the taxation system has become more difficult to adapt to the development of e-commerce, therefore, many countries and regions have launched an electronic invoice. Compared to the outside from 2000 since the beginning of the electronic invoice, China is still in a relatively backward state for the application and promotion of electronic invoices, but with the popularization of electronic commerce in China and the rapid growth of government departments, now has to catch up with the momentum. In order to better promote the application of electronic invoices, our country adopts the way of the pilot step by step, and at the beginning of 2012, the first in Beijing, Guangzhou, Shenzhen, Zhejiang and other 22 provinces and cities have developed a pilot electronic invoice, a preliminary solution The electronic invoice and the invoice information in the transmission of real-time billing units and tax authorities. With the June 27, 2014 Beijing IRS electronic Invoicing service platform and Chinese PICC financial system to achieve docking, marking China's electronic invoice from the implementation of the open, query, receive, to verify the account, the whole process of electronic archive. Since 2015 the State Council issued "guidance on actively promoting" > Internet plus "action (of the [2015]40), the electronic invoice ushered in the development of a new round of peak. Therefore, the total state tax bureau (hereinafter referred to as the" SAT ") in September 28, 2015 launched the" Internet plus tax "action" (total tax plan > No. [2015]113), and in the ninth part of the proposed special "Internet plus electronic invoice" plan. But with the further promotion of electronic invoices, paper The invoice for the carrier of the traditional legal regulations, shows many defects in the adjustment of electronic invoices, due to the nature of reason is the legal validity of electronic invoice is not clear, especially how to determine the authenticity of electronic invoices in the specific practice, as well as the uniqueness of judicial evidence, is still an urgent the problem. Therefore, this article from the China electronic invoice confirm the legal effect of the problem of status to the legal perspective of China's electronic invoice confirmation and legal effect encountered, and the legal analysis after put forward suggestions, hoping to benefit the further promotion of electronic invoices. In addition to the introduction and conclusion in this paper, divided into the following four parts: the first part, starting from a mobile phone consumer rights cases, the electronic invoice in the face of consumer rights issues, i.e. The whole process of the electronic electronic invoice with the current invoice management system conflict, how to ensure the authenticity of electronic invoices, electronic invoices and uniqueness, can be used as evidence to prove the occurrence of trading facts. In the second part, with case on electronic invoices problems, detailed analysis of the electronic invoice law to determine the validity of present situation and the difficulties. Starting from the laws and regulations and normative documents issued by analyzing the present stage of our country, reveals China's electronic invoices at this stage the problems mainly include: no clear legal definition of electronic invoices, electronic invoices signature and certification with the traditional paper invoice authentication and signatures conflict the electronic invoice, it is difficult to promote in the field of electronic commerce C2C and the effect of electronic invoice evidence is not clear. In the third part, in view of China's legal effect is electronic invoice To recognize the difficulties faced by the legal definition of electronic invoices, electronic invoices on the legal effect of electronic signature and authentication, the feasibility of C2C e-commerce operators to issue electronic invoices, electronic invoices and vouchers as the validity of judicial evidence problems are analyzed. The fourth part, through the analysis that the current laws and rules and regulations to confirm the effectiveness of electronic invoice, there is a need to improve the place: one is the legal level has not yet confirmed the legal validity of electronic invoices; two is to make the paper invoice for the carrier invoice related system is difficult to adapt to the development of electronic invoices; three is the electronic signature of electronic invoices involved with the certification system, the need for further perfect; four is for the electronic invoice as evidence of how specific identification of authenticity and uniqueness of it, now there is no clear rules Reference. In view of the above problems, the author from the strengthening of the tax administration law > < confirm the legal effect of electronic invoices, electronic invoices to the supplementary provisions of the invoice management system, electronic signature, electronic invoice should be on this several aspects put forward legal suggestions of electronic invoices and cognizance of the detailed rules of compulsory certification of electronic evidence.

【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：D922.22

【相似文獻(xiàn)】

相關(guān)重要報(bào)紙文章 前7條

1 記者 楊國(guó)民;我國(guó)首部《中國(guó)電子發(fā)票藍(lán)皮書(shū)》發(fā)布[N];經(jīng)濟(jì)日?qǐng)?bào);2011年

2 沅江市國(guó)家稅務(wù)局;嚴(yán)格依法辦事 貼心服務(wù)民眾[N];湖南日?qǐng)?bào);2011年

3 張勉 徐嵐;新年新起點(diǎn) 服務(wù)無(wú)止境[N];江蘇經(jīng)濟(jì)報(bào);2008年

4 李奕卓，楊明明;網(wǎng)上發(fā)票驗(yàn)舊購(gòu)新方便納稅人[N];中國(guó)稅務(wù)報(bào);2005年

5 欣聞 俎慶云 何建輝;北京稅收長(zhǎng)得快[N];中國(guó)財(cái)經(jīng)報(bào);2001年

6 張曉軍;儀征建筑業(yè)稅收增勢(shì)強(qiáng)[N];中國(guó)稅務(wù)報(bào);2003年

7 董剛 記者吳全革;梨樹(shù)地稅收入創(chuàng)新高[N];雞西日?qǐng)?bào);2010年

相關(guān)碩士學(xué)位論文 前2條

1 王超;我國(guó)電子發(fā)票的法律效力確認(rèn)研究[D];西南政法大學(xué);2016年

2 鄒傳鑫;論我國(guó)發(fā)票管理制度的缺陷與完善途徑[D];吉林大學(xué);2009年

，

本文編號(hào)：1634886