method of issuing and submitting electronic tax invoice based on public key infrastructure

摘要

PURPOSE: A method for issuing an electronic tax bill based on a public key is provided to safely issue an electronic tax bill by using the public key-based structure and to make a tax agency and a buyer conveniently manage and submit electronic tax bills by using a web server, an e-mail server and a client software. CONSTITUTION: The Internet environment includes a web server or an e-mail server(200) of a seller, a computer of a buyer and a web server or an e-mail server(300) of a tax agency. If the buyer computer requests the direct submission of a tax bill by connecting to the web server or the e-mail server of the seller, an electronic bill management system(101) uses the HTML(HyperText Markup Language) hidden field. After encoding authentication by using an electronic signature or an electronic certificate based on the public key-based structure, ASCII(American Standard Code for Information Interchange) encoding and URL(Uniform Recourse Locator) encoding are performed. Thereafter, an HTML file including a form is displayed on the web browser or the e-mail client software screen of the buyer. An issued electronic bill is submitted to the web server or the e-mail server of the tax agency.