发票管理是税收征管的重要环节,是税务部门有效掌握税源和监控税源的基础性工作和有效措施。但长期以来,发票管理是税务征收管理的薄弱环节,发票管理制度不健全,纳税人不按规定使用发票,消费者不按规定索取发票等问题一直是发票 Invoice management is an important part of tax collection and management, and is the basic work and effective measures for the tax department to effectively control the tax sources and monitor the tax sources. But for a long time, invoice management is the weak link of tax collection and management, the invoice management system is not perfect, the taxpayers do not use the invoice according to the regulations, and consumers do not need to ask for the invoice, etc. The issue has always been the invoice