打击发票犯罪活动的法律武器方齐连由最高人民法院和最高人民检察院发布的自１９９４年６月３日起执行的《关于办理伪造、倒卖、盗窃发票刑事案件适用法律的规定》（以下简称＂规定＂），是一部保障税制改革和经济建设顺利进行的重要的司法解释。它不仅对维护正常的税收秩... Fight against invoices for criminal activities Fang Qilian issued by the Supreme People’s Court and the Supreme People’s Procuratorate since June 3, 1994 implementation of the “on the forgery, reselling, stolen invoices criminal law applicable provisions” (hereinafter referred to as “ Provisions ”) is an important judicial interpretation that guarantees the smooth progress of tax system reform and economic construction. It is not only for maintaining normal tax rank ...