自2013年施行《网络发票管理办法》以来,一直作为进一步将税务机关税收征纳规范化并保证国家税收收入的关键方法,最大限度的减轻双方税收征纳的成本。而事实上,大多数人都误认为这是施行电子商务征税的方法。本文将对“网络发票”和“电商征税”中出现的问题进行深入的剖析。 Since 2013, the Measures for the Administration of Online Invoices have been adopted as a key method to further standardize the taxation of tax authorities and guarantee the tax revenue of the state, so as to minimize the costs of tax collection by both parties. In fact, most people mistakenly believe that this is a method of implementing e-commerce taxation. This article will conduct an in-depth analysis of the problems that arise in the “network invoices” and “electricity supplier tax.”