The Influence of Electronic Invoice on Tax Collection and Tax Reform in China

Zhang Bin, Wang Shuhua


Popularization and application of electronic invoice are closely related to the development of global e-commerce and the advent of the digital economy era. The article explores the use of electronic invoice in European Union and China’s Taiwan region and China. The research perspectives of electronic invoices in China and other countries are diverse. These studies have certain forward-looking and systematic character, and put forward a lot of suggestions and measures for the application and management of electronic invoice. Most of the related research ignore the interdependence of the relevant theory and practical promotion of electronic invoice, and the impact of electronic invoices on tax collection and tax reform. The analysis of the influence of electronic invoices on tax collection demonstrated that electronic invoice helps to strengthen the taxation in the field of e-commerce; saving costs and boosting environmental protection; improves the efficiency of tax collection and management, and speeds up informatization of government management. Although the promotion and application of electronic invoice in China has achieved some success, there are still some problems, such as the lack of in-depth understanding of electronic invoice, there are problems of reimbursement in the process of printing of electronic invoice, there is a gap between the application of electronic invoice and the current management model of electronic invoice which is a copy of the traditional model of paper invoice. These questions are worth a further discussion and analysis


1. The promotion of electronic invoice is an important measure to implement “Internet plus Taxation”

2. Electronic invoice will lay a solid foundation for the China’s digital economy tax reform

3. In short term, the development of electronic invoice results in a double-track system which shows that China’s electronic invoice and paper invoices coexist

4. In the long run, the development of electronic invoice forced China’s tax reform and leads to the reconstruction of the current paper invoice system of China

For citation

Zhang Bin, Wang Shuhua. The Influence of Electronic Invoice on Tax Collection and Tax Reform in China. Journal of Tax Reform, 2017, vol. 3, no. 3, pp. 158–169. DOI:

Article info

Received October 20, 2017; accepted November 22, 2017



Electronic invoice, tax collection, tax reform, China’s tax system, digital economy


Zhong Fasheng. Thinking of Electronic Invoice Based on “Internet Plus”. Technological Development of Enterprise, 2016, no. 5, pp. 85–88.
2. Sun Rongzhou, Fu Yangfan, Liu Musheng. Suggestions on the Full Implementation of Electronic Invoices. Taxation Research, 2016, no. 12, pp. 104–106.
3. Yu Dan. Research on the Rationality of Invoice Supervision Legal System Design. Journal of Gansu Political Science and Law Institute, 2015, no. 6, pp. 86–96.
4. Shao Lu. Discussion on the Influence of Electronic Invoice on Accounting. Business Accounting, 2016, no. 1, pp. 94–96.
5. Cao Jing. Research on the Barriers of Electronic Invoice Operation from the Perspective of Invoice system. Productivity Research, 2015, no. 12, pp. 157–160.
6. Li Ping. Suggestions on Improving the Electronic Invoice Administration in China. International Taxation in China, 2016, no. 4, pp. 74–77.
7. Lagzian M., Naderi N. An Empirical Study of the Factors Affecting Customers’ Acceptance Intention of E-Invoice Services: The Case of Mashhad Electricity Distribution Company. International Conference on Electronic Governance and Open Society, 2015, vol. 11, no. 24, pp. 97–103.
8. Cuylen A., Kosch L., Breitner M. H. Development of a Maturity Model for Electronic Invoice Processes. Electronic Markets, 2016, vol. 26, no. 2, pp. 115–127.
9. Zhan Shunren. Research on E-Commerce Tax Issues under the Framework of WTO: Taking Taiwan Area as an Example. Fudan University, 2009.
10. Tao Zhaohua. Research on Chinese Electronic Invoice. Renmin University of China, 2013.
11. Cai Lei. The Theory and Practice of Electronic Invoice: a New Thinking of E-Commerce Tax Collection and Administration. Beijing, China financial and Economic Publishing House, 2014.
12. Salmony M., Harald B. E-invoicing in Europe: Now and the Future. Journal of Payments Strategy & Systems, 2010, vol. 4, no. 4, pp. 371–380.
13. Caluwaerts P. Towards a European Electronic Invoicing Framework: Why Businesses, Service Providers and Consumers Should Switch to E-Invoicing. Journal of Payments Strategy & Systems, 2010, vol. 4, no. 3, pp. 231–241.
14. Xie Bofeng, Liu Xiaoyou. Reference and Enlightenment of the Electronic Invoice in the EU and Taiwan District. International Taxation in China, 2016, no. 7, pp. 70–74.
15. Chinese Federation of Logistics and Purchasing. Blue Book of Chinese electronic invoice, 2011.
16. Zhu Bin. The Characteristics and Enlightenment of the Application of Electronic Invoices in Taiwan. Taxation Research, 2016, no. 8, pp. 96–99.
17. Lian J. W. Critical Factors for Cloud Based E-Invoice Service Adoption in Taiwan. International Journal of Information Management, 2015, vol. 35, no. 1, pp. 98–109.
18. Zhang Bin. The Implementation of Electronic Invoices to do Top-Level Design Technology. Economic Information Daily, May 6, 2016 (Eighth Edition).
19. Dai Xinzhu, Huang Xun. Application of Electronic Invoice in Tax Collection and Administration. Taxation Research, 2016, no. 3, pp. 70–74.
20. Li Bin. Exploring the Modernization of Tax Service and Management with the Electronic Invoice as the Breakthrough. China Taxation, 2015, no. 3, pp. 33–34.
21. Keifer S. E-invoicing: The Catalyst for Financial Supply Chain Efficiencies. Journal of Payments Strategy & Systems, 2011, vol. 5, no. 1, pp. 38–51.
22. Huang Yankui. The Path Design and System Guarantee of Electronic Invoice Application: Based on the Perspective of Government Governance Capability Improvement. Economic Research Reference, 2015, no. 23, pp. 42–45.
23. Shao Peng. Application Prospect and Development Path of Electronic Invoice in China. Shanghai Securities News, February 11, 2015 (A03 Edition).
24. Zhang, Dehai, Mei Hongchang, Lei Xiaohua. Distribution and Choice of Tax Payment Location of E-commerce Taxation Based on Electronic Invoice. Journal of Jiangsu University of Science & Technology, 2016, vol. 16, no. 1, pp. 93–97.


Copyright (c) 2018 Zhang Bin, Wang Shuhua

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 

© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)