当前，在增值税专用发票和普通发票的使用管理上，一些不法分子想方设法在发票上做手脚，以达到偷、逃、骗税的目的。最常见的就是“虚开”、“代开”发票和“大头小尾”的问题。为此，熟练掌握发票检查的技巧、方法，是税务干部执行税收检查任务中应该必备的本领，我们觉得在? At present, on the management of the use of special VAT invoices and ordinary invoices, some unscrupulous elements find ways to manipulate the invoices in order to achieve the purpose of stealing, fled and tax fraud. The most common is the “fake”, “on behalf of” the invoice and the “big tail” problem. To this end, proficiency in the invoice inspection techniques, methods, is the tax cadre implementation tax inspection tasks necessary skills, we think?