加强税源监控□许阳阳据笔者调查，目前税收流失仍然相当严重，有几个问题应当引起税务管理者们的注意。由于仍有大量小规模纳税人存在以及允许大量现金交易，一些商人为取得销售折扣不需购货发票，一些不法商人转让进货发票，甚至倒卖发票。在这种情况下，销售收入和进项... Strengthen the monitoring of tax sources □ Xuyang Yang According to the author’s investigation, the current tax losses are still quite serious, there are several issues that should attract the attention of tax managers. Because of the large number of small-scale taxpayers and large cash transactions, some merchants do not need purchase invoices for sales discounts, some unscrupulous merchants transfer purchase receipts, and even resell invoices. In this case, sales revenue and revenue ...