计算机行业数电凭证进展超预期：数电发票全国推广，财税IT加速布局

Investment Rating - The industry investment rating is "Overweight" indicating a positive outlook for the sector [1]. Core Insights - The report highlights the accelerated deployment of digital invoices nationwide, driven by the announcement from the State Administration of Taxation to fully promote digital electronic invoices starting December 1, 2024 [1]. - Digital invoices represent a new type of invoice with fully digitized elements, a unified national number, intelligent issuance limits, and automatic information flow between tax subjects [1]. - The reform of digital vouchers, including invoices and non-tax receipts, is expected to enhance data connectivity and provide a foundation for enterprise autonomy and external supervision [1]. - The implementation of accounting information standards and software requirements is set to drive the digital transformation of financial processes within enterprises and institutions [1]. Summary by Sections Digital Invoice Promotion - The State Administration of Taxation has announced the nationwide promotion of digital electronic invoices starting December 1, 2024, which will have the same legal effect as paper invoices [1]. - The digital voucher reform is not limited to invoices but also includes non-tax receipts and bank electronic receipts [1]. Accounting Information Standards - In July 2024, the Ministry of Finance issued guidelines for accounting information systems, detailing requirements for handling digital vouchers [1]. - The guidelines emphasize the need for accounting systems to generate and process electronic vouchers that meet accounting data standards [1]. Market Opportunities - The report suggests focusing on companies such as Boshi Software, Zhongke Jiangnan, Tax Friend Co., and Xindian Software, which are well-positioned to benefit from the digital voucher reforms [1]. - The expected acceleration of the digital voucher acceptance software rollout is anticipated within three years, with significant upgrades required by January 1, 2025 [1].