随着社会主义市场经济的不断发展，偷逃税款已越来越成为影响市场发育，导致不公平竞争的一大顽症。如何有效地打击这一现象，税务部门从各方面进行了不懈的探索和努力。在长期的税收征管实践中沿用的以发货票管理税收的手段，已被证明是非常有效的。以票管税相对于其它征管手 With the continuous development of the socialist market economy, tax evasion has increasingly become a major chronic factor that affects market development and unfair competition. How to effectively combat this phenomenon, the tax department has made unremitting explorations and efforts in all aspects. The means of managing taxation by invoice in the long-running practice of tax collection and management has proved to be very effective. To vote in charge of tax relative to other collectors