发票是现代企业日常业务往来和会计核算的重要财务凭证,也是税务机关开展税务检查的重要依据。近几年,虚假发票问题屡打不止,其原因之一就是日常管理监督环节存在一些问题和发票管理机制上还存在一些漏洞。在所查处的涉税案件中,相当一部分案件都和虚假发票有关,各类虚假发票给国家税收带来的损失也越来越严重。本文结合税务稽查工作中发现的问题,在对基层税务机关当前发票管理现状调查分析的基础上,就发票日常管理环节中存在的漏洞、问题形成原因以及改进建议提出如下粗浅看法。 Invoice is a modern business day-to-day business accounts and accounting important financial documents, but also the tax authorities to carry out an important basis for tax inspection. In recent years, the issue of false invoices has been repeatedly hit, one of the reasons is that there are some problems in daily management and supervision and invoice management mechanism there are still some loopholes. Among the tax-related cases investigated, a considerable number of cases are related to false invoices, and the losses caused by various types of false invoices to state tax are also becoming more and more serious. Based on the investigation and analysis of the current invoice management status of the tax authorities at the grassroots level, this paper presents the following opinions on the existing loopholes in the routine management of the invoice, the reasons for the problems and the suggestions for improvement.