发票是售货人给购货人开出的书面证明,注有日期、品名、数量、价格、金额等内容.它是会计帐务处理的原始凭证,也是财务稽核的主要依据。但是,由于法制尚不完善,发票管理不严,目前,在发票上做手脚牟利非法所得的违法乱纪现象花样百出。有空头发票、两张皮发票,甚至花小钱买大价钱发票等。开假发票已成为一些不法分子的生财之道。这些伪造的假发票有着十分完整的、符合发票要求的基本内容,而且不露痕迹,不留破绽。假发票为何得以产生?原因有四:一是“发票市场”产生的各种各样的假发票,能使 The invoice is a written proof issued by the seller to the purchaser, with the date, name, quantity, price, amount, etc. It is the original voucher of accounting and accounting treatment and also the main basis of financial audit. However, as the legal system is still not perfect and the invoice management is lax, at present, there are many illegal and irregular phenomena that make illegal gains on invoices. There are short invoices, two leather invoices, or even spend a small bucks to buy big invoices. False invoices have become a way of making money for some lawless elements. These fake fake invoices have a very complete, in line with the basic requirements of the invoice, and without any trace, without leaving flaws. Why false invoices can be generated? There are four reasons: First, the “invoice market” a wide range of fake invoices, can make