有奖发票作为新兴事物 ,它虽然对确保国家税收足额入库发挥了重要的作用 ,但是 ,在有奖发票巨额奖金的设置主体以及对中奖者的个税免除等的合法性等问题上存有疑问。笔者就此展开论证 ,认为从根本上解决税收流失问题的关键在于依法加强监管和公民素质的提高。 As a newly emerging prize, although it has played an important role in ensuring the full taxation of state tax receipts, there are still many problems such as the subject of setting a huge amount of bonus in invoice and the legality of tax exemption for winners have a question. The author argues that the key to resolving the problem of tax losses is to strengthen supervision and improve the quality of citizens according to law.