2010年12月国务院颁布了修订后的《发票管理办法》,明确提出了“国家推广使用网络发票管理系统开具发票”。国家税务总局对发票管理方式进行了清理和简化,要求各地税务部门向社会提供网站验证手段,为网络发票的大规模应用打下了基础。作为切实可行的一种演进模式,河北、新疆和浙江等国税系统,广东、江 In December 2010, the State Council promulgated the revised “Invoice Management Measures” and clearly put forward the “Invoice Issued by the State for Promotion and Use of Online Invoice Management System”. The State Administration of Taxation has cleaned up and simplified the management of invoices and demanded that local tax departments provide websites with social verification means, laying the foundation for the large-scale application of online invoices. As a feasible evolution model, the tax systems of Hebei, Xinjiang and Zhejiang, Guangdong, Jiang