Electronic invoice and audit(tax audit)discussion of relevant problems

• Main Authors: Wen-Ting Chuang, 莊雯婷
• Other Authors: 莊義雄
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/qdmk65

碩士 === 長榮大學 === 經營管理研究所 === 96 === abstract Taiwan''s uniform invoices in the system since the creation of 1950, has been the government used to audit books, the seller and the buyer to prove that the transaction records of important evidence. But with the global trend of e-government to cope with the Internet now developed, in the Republic of China on 29 Nov 2000 Ministry of Finance issued the "Internet transmission uniform invoice (hereinafter referred to the electronic invoice) trial operation" And in 1 Dec 2000 started the trial operation of electronic invoice and electronic invoice trial operation implementation of so far, a total of more than 80 enterprises to apply for different types of value-added services center, more than 6,000 enterprises have applied the use of electronic invoices. This research into the（Technology Acceptance model ,TAM）and use the external secondary data and statistical analysis, to understand enterprises in importing electronic invoices, the National Tax Administration staff and the Accounting firm correlative personnel in audit (tax audit) relevant problems, the use of this The views about system, its findings show that these two groups is very high on the willingness to use the system, and the Ministry of Finance to produce this system is effective of both the high degree of recognition, not because that would be parallel with paper invoices, and Lead to complex operations.