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


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Copyright (c) 2018 Zhang Bin, Wang Shuhua

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