財政部自2000年11月29日頒布「網際網路傳輸統一發票(簡稱電子發票)試辦作業要點」以來，僅有三千多家申請試辦，且應用面仍侷限在B2B 的發票和折讓單e 化，且買方和賣方都必須加入同一加值服務中心，和實務應用面仍有一段距離。 隨著電子商務快速發展，不論是B2B、B2C、或是C2C，均已具一定規模且持續蓬勃發展中，並在資訊流、物流和金流上都已先後導入e 化應用。但統一發票為整個供應鏈流程中的一段，却尚未導入e 化，導入電子發票有助於整個供應鏈的ｅ化，並可以降低整體作業的運作成本。然而，電子發票之應用涉及財稅政策、會計師簽證、電子簽章、認證機制、個人隱私權、公司e化及公司稽核管控等等核心問題，這種種相關因素如何相互配合，才能發揮電子發票之最大綜效，值得進一步探討。 本研究係參考金財通導入捷盟公司的電子發票個案分析，及國內外電子發票之現況，研討電子發票對企業作業流程、加值服務中心之運作、網路安控機制、政府法令規章、稅務行政、會計師查核等等的挑戰，據以提出可能的作業模式與建議，以供相關單位未來推動統一發票全面電子化的參考。 / The e-invoice trial operations are only adopted by 3,000+ enterprises ever since the Ministry of Finance announced the trial operation law of e-invoice communication through Internet on 29 Nov 2000. The application scope is only within the B2B communication of invoice and allowance note between the enterprises and the value added service center. This is a big gap to implement in a multi-to-multi business environment. Transactions of B2B, B2C or C2C have been on-going grew to an economic scale along with the rapid growth of e-commerce development. Electronic techniques have been applied to the information flow, goods delivery flow and cash flow in the supply chain management. However, invoice is part of the supply chain but not yet integrated into the supply chain e-cycle. Implement e-invoice will integrate the electronic system for supply chain and will help to reduce the total operation costs. E-invoice application involves the core issues of such as government’s financial policy, accounting auditing, public key infrastructure, certificate authority, personal privacy, enterprise EAI system and internal auditing. How these factors incorporate with each other to maximize the most e-invoice benefit deserves further study. This study references the BankPro’s e-invoice implementation case and current e-invoice development situation in Taiwan, America and Europe. On such basis, we further discuss the challenges of e-invoice that will be brought to the enterprise operation flow, service value added center, Internet security control, government legal law, taxing administration and accounting auditing etc, so as to provide possible operation model and recommendations to the related units as the reference to implement e-invoice globally in the future.