中纪委、监察部在《关于坚决制止开具虚假发票公款报销行为的通知》中要求,禁止任何单位和个人在购买生活用品等物品时,以“办公用品”的名目开具虚假发票用公款报销。发票是在经济活动中证明发生购销行为的真实有效的凭据之一。它是消费者的购物凭证,是纳税人经济活动的重要商事凭证,也是财政、 In its Notice on Resolutely Suppressing the Reimbursement of Public Funds for False Invoices, the Central Commission for Discipline Inspection and the Ministry of Supervision require that no unit or individual be permitted to issue a false invoice for reimbursement of public funds in the name of “office supplies ” when purchasing items such as daily necessities . Invoice is one of the true and valid credentials that proves the occurrence of purchase and sale in economic activity. It is consumer shopping vouchers, taxpayers economic activity is an important commercial document, but also financial,