当前，利用发票偷税已成为个体户偷税的主要手段之一，发票管理也成为当前税收征管一项主要工作，发票检查成为日常巡查工作的重要内容。熟悉发票检查程序和掌握发票检查技巧、方法是税务管理人员必备的素质。笔者通过实践，总结出日常巡查工作中做好发票检查应注意的十个问题 At present, the use of invoice tax evasion has become one of the major means of tax evasion by self-employed individuals. Invoice management has also become one of the major tasks of tax collection and management. Invoicing inspection has become an important part of routine inspections. Familiar with the invoice inspection procedures and master invoice inspection skills, methods are necessary for tax managers quality. The author through practice, summed up the routine inspections do invoice inspection should pay attention to the ten questions