This research is mainly to study the promotion situation and problems encountered by Taiwan's electricity invoices. Since the introduction of electronic invoices in 2000, it has been nearly 20 years old. In the country to promote electronic, electronic invoices occupy a very important position. In addition, paperlessness meets the environmental awareness of energy saving and carbon reduction, and it is indeed necessary to promote it. Especially the food safety problem that broke out in the past, the use of electronic invoices can effectively grasp some of the cash flow and logistics information, can help implement safety monitoring and timely feedback, electronic invoices make the transaction data cloud, and can effectively grasp the upstream and downstream operators, Hope to become a frontline weapon to defend food safety.
The direction of the Ministry of Finance in the promotion of electronic invoices was originally introduced to the business to business mode (B2B), but it is not easy to implement, so the government switch their policy to business to consumer mode (B2C). Most of today's enterprises are heading towards the era of electronic policy and the cloud. The government has made great efforts to promote the introduction of electronic invoices by taking such a trend. Currently, it has achieved great success in the B2C market, such as mass merchandise, department stores, 3C stores, Physical storefronts such as supermarkets and convenience stores and non-physical storefronts (such as online platforms) are actively involved. Therefore, there are great results in terms of business to consumer mode. However, the B2B alone cannot be effectively promoted. This study will explore why business to consumer mode are smoothly promoted, but it cannot be fully implemented between business to business mode (B2B), especially the majority business mode which are small and medium-sized enterprises in Taiwan. This study will conduct this study by interview and obtain relevant results. And make relevant recommendations, for the supplier and the relevant policy implementation units for reference.
Finally, this study obtained the following five conclusions after the literature review and interview results were compiled:
I. Cost and manpower considerations
II. The value-added platform is not uniform and the vehicle problem
III. The difference between receipts and government uniform invoice
IV. Difficult to obtain upstream and downstream government uniform invoice, and the item which recorded in government uniform invoice are not correct
V. Tax issues
Keyword：Government uniform invoice, Electronic invoice, Tax issues, Devices, Value-added platform