锯齿剪贴式普通发票从推广使用以来，有效地控制了普通发票使用中的大头小尾和擅自撕票、借票等违法现象，对加强普通发票管理起到了一定的作用。但在推广使用过程中，也发现了一些问题，尤其是在商品流通环节中存在的虚开发票现象较为突出，不容忽视。 一、造成虚开发票的主要 Since the promotion and use of serrated clip-on ordinary invoice, it has effectively controlled the illegal use of big tail, unauthorized testimonials and borrowing tickets in the use of ordinary invoices, which has played a certain role in strengthening the management of ordinary invoices. However, some problems have been found in the process of popularization and use. In particular, there are some fictitious invoices that exist in the circulation of commodities, which can not be ignored. First, resulting in false invoices of the main