目前，在经营者中全面实行的剪贴式普通发票，彻底杜绝了“大头小尾”现象的发生，堵塞了发票使用环节中的漏洞，对规范发票管理、维护税收秩序以及增加国家税收都起到了积极的促进作用。但在实际征管工作中发现，现行使用的“辽宁省沈阳市加工修理剪贴发票”的最大面值为十万 At present, the common implementation of the operator in the cut and paste general invoices, the complete elimination of the “big tail” phenomenon, blocking the loopholes in the use of invoices, regulate invoice management, to maintain tax order and increase the national tax has played a positive The promotion effect. However, the actual collection and management work found that the current use of “Shenyang City, Liaoning Province, processing and repair cut and paste invoices,” the maximum nominal value of 100,000