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Home > Wen Yuan (High School Edition) > 2023 No.12 > 增值税电子发票电子化报销、入账、归档建设思路探索——以SP学校为例

  • 增值税电子发票电子化报销、入账、归档建设思路探索——以SP学校为例

    Author(s)：

    陈赞　杨杰　宋晓芹　章芳芳

    Publication Title：

    Wen Yuan (High School Edition) 2023 No.12

    Affiliations：

    江苏食品药品职业技术学院

    Abstract：

    财政部、国家档案局等相关部门先后出台《会计档案管理办法》（财政部、国家档案局令第79号）、《关于规范电子会计凭证报销入账归档的通知》（财会﹝2020﹞6号）等相关文件，国家档案局会同相关部门推进开展电子发票电子化报销、入账、归档试点工作。2021年SP学校成功入选增值税电子发票电子化报销、入账、归档试点建设单位。本文将围绕SP学校在试点建设过程中遇到的困难与解决思路进行探索研究。

    Keywords：

    增值税；电子发票；试点建设

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    [1] 陈赞,杨杰,宋晓芹,章芳芳.增值税电子发票电子化报销、入账、归档建设思路探索——以SP学校为例[J].Wen Yuan (High School Edition),2023(12),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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