从互联网+税务的行动计划提出至今,电子发票作为该项目的落实工作之一正迅速发展不断推进着我国税收现代化建设,最终实现无纸化税收工作指日可待。本文基于微信闪开发票功能对我国电子发票的发展进程、优势及发展阻碍等几方面进行探讨。 From the Internet + Tax Action Plan So far, the implementation of the project as an electronic invoice is one of the implementation of the rapid development of China’s tax revenue to promote the modernization and eventually realize the paperless tax work just around the corner. This article explores the development process, advantages and obstacles to development of e-invoicing in China based on WeChat billing function.