近年来,全球信息化的热潮不断升温改变着大众的生活方式,信息技术和相关设备带给了人们能够跨越时间和地域共享信息的极大方便。电子商务作为一种以电子数据交换和因特网网上交易为基础的全新商务运作模式,打破了地域分离,缩短了信息流动的时间以及降低了信息传递的成本。电子商务在全球迅速的发展对各国企业来说提供了前所未有的机遇但也带来了较多问题,如纳税问题。电子发票的出现是解决这一问题的关键所在。 In recent years, the global warming of information technology has changed the way of life of the general public. Information technology and related equipment have brought great convenience to people to share information across time and region. As a new business mode of operation based on electronic data exchange and internet transaction, e-commerce has broken the geographical separation, shorten the flow of information and reduce the cost of information transmission. The rapid development of e-commerce in the world has provided an unprecedented opportunity for enterprises in various countries but also brought many problems such as tax payment. The emergence of electronic invoices is the key to solve this problem.