近年来 ,特别是实行“以票管税”以来 ,相关税收有了大幅度的增长。仅凤城市１９９９年就增加税收２９１万元。但是 ,今年一季度 ,饮食发票实现税收仅为６７万元 ,同比下降２５ % ,有的地区发票销售量减少了一半。据调查 ,造成饮食发票税收下降的“把戏”主要有四种 :一、个人 In recent years, especially since the implementation of the “tax law”, the relevant tax revenue has risen sharply. Only Fengcheng City in 1999 to increase taxes 2.91 million yuan. However, in the first quarter of this year, the tax on diet receipts was only 670,000 yuan, down 25% on a year-on-year basis. In some regions, the sales volume of invoices was reduced by 50%. According to the survey, there are mainly four kinds of “tricks” that result in a drop in the tax on diet invoices: First, individuals