企业电子文件归档电子档案管理指南
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【税海涛声按语】日前，财政部会计司、国家档案局经济科技档案业务指导司、国家税务总局货物和劳务税司三部门在回答“各类电子发票应如何归档保存？”这个问题时，答复：电子发票（含电子专票和电子普票）的整理、归档、长期保存方法，可参照《企业电子文件归档电子档案管理指南》（档办发〔2015〕4号）的规定。
由于发布《企业电子文件归档电子档案管理指南》（档办发〔2015〕4号）这个文件是在5年前，当时的财税界也不怎么关注这个问题。为此，小编特寻找到这个文件（PDF版），供财务人员归档、保存电子发票以及税务管理、稽查时参照使用。
企业电子文件归档电子档案管理指南
档办发〔2015〕4号
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