按照1993年12月颁布的发票管理办法十七条规定:需要临时使用发票的单位和个人,可以直接向税务机关办理。这一规定解决了临时发生经营行为的单位和个人需要发票的问题,但对应征税款的征收和管理缺乏具体的规定,尤其是在目前税务机构的设置以及征管权限的限定下,存在着漏征、流失税款和政策不清的问题。 In accordance with Article 17 of the Invoice Management Measures promulgated in December 1993, units and individuals that need to use the invoices temporarily may apply directly to the tax authorities. This stipulation solves the problem that units and individuals that temporarily make business operations need invoices. However, there is no specific regulation on the collection and management of tax payable, especially under the current restrictions on tax authority establishment and collection authority Levy, loss of tax and unclear policy issues.