From the perspective of historical development, invoices based on blockchain should be a new stage in the electronicization of invoices in China for a long time. As early as 1994, the tax-sharing system began. The application of electronic invoices in China began to be brewed and explored. In this long process, the so-called "network invoices" and "electronic invoices" appear at a certain stage. The naming of the type of electronic invoice. The so-called "electronic invoice" at this stage mainly refers to the VAT electronic ordinary invoice under the support of the new system of VAT invoice management after the full implementation of the reform of the camp in 2016. In view of the current electronic invoices, China has already formed a “tax control + platform” electronic invoice operation mode, that is, based on the electronic invoice generated by the VAT anti-counterfeiting tax control system, the electronic invoice is completed through the electronic invoice platform (more accurately It is said that it is a series of functions such as the issuance, transmission, storage and inquiry of the electronic invoice layout file. The current electronic invoicing model has supported the reform of the tax system based on the reform of the camp. It has played a historic and important role. However, some existing problems and technological opportunities are driving the further improvement and development of electronic invoices.
On the one hand, from the perspective of the existing electronic invoicing model, there are still some problems that need to be improved. For example, many experts believe that the “pain” of traditional paper-opening invoices has become the “pain” of receiving electronic invoices from the perspective of both the issuing and charging sides involved in the invoice business. The cost of issuing an electronic invoice to one party is transferred to the receiving party, and even some enterprises are more painful to receive electronic invoices than to issue electronic invoices. In addition, the “tax control + platform” model does not improve the problem of invoice information transmission between multiple links, resulting in multiple broken invoice information flows, plus the reasons for corporate compliance and financial control, even false. Electronic invoices are emerging.
On the other hand, the emergence of a new generation of information technology, represented by artificial intelligence, blockchain, cloud computing and big data, provides a technological opportunity for the further development of electronic invoicing. Among these technologies, the blockchain technology is the most typical and most direct. Its main technical features such as multi-centered, unchangeable information and complete traceability are in line with the business characteristics of multi-user, multi-link and tight chain of invoice business. The electronic generation of a generation of invoices provides a good technical opportunity.
Therefore, blockchain-based invoice innovation is the need to solve real-world problems, and it is also the inevitable use of block-rich technology imagination space. For the electronic invoice under this development direction, the author combines its main technical features and calls it a blockchain invoice.