Abstract:

[Objective] The blockchain-based electronic invoice application platform provides reliable, safe, efficient and convenient data storage for research institutions in the process of electronic invoice reimbursement, and forms a functional platform of invoice reimbursement for the financial department. [Methods] This paper proposes a blockchain-based electronic invoice application platform. According to the system architecture of the blockchain-based electronic invoice application platform, the key technologies and platform tools in construction of blockchain-based electronic invoices are presented, and implementation of the platform and application verification are given with respect to the related subjects involved in the electronic invoice. [Results] This paper builds a blockchain-based electronic invoice application platform. It organizes the credible storage of the electronic invoice data by means of the security and mutual trust of the data on the chain, the role setting of system permissions, and the provision of powerful platform functions, which effectively realize the monitoring and management of electronic invoice data. [Conclusions] The blockchain-based electronic invoice application platform provides credible storage services for electronic invoice data in the process of reimbursement by constructing electronic invoices on the chain, solves the problem of false and duplicate reimbursement of electronic invoices, and provides a reference for research on tax management in research institutes and other organizations.

Key words: electronic invoice, block chain, duplicate reimbursement, information immutability