发票是在购销商品、提供或接受服务,以及从事其他经营活动中收取或支付款项的凭证,是记录经济业务的载体。作为财务收支的法定凭证和会计核算的原始凭证,发票有着“第二钞票”之誉。目前,制售假发票违法犯罪活动十分猖獗,不仅扰乱了正常的税收征管秩序,造成国家财政收入流失,而且破坏公平竞争的市场环境,在一定程度上影响了社会稳定,容易诱发贪污、行贿、职务侵占、贷款诈骗、虚报注册资本等下游犯罪。近年来,随着科技的发展,假发票的制售活动呈现出更加隐秘的特点,给防范打击发票犯罪工作增加了难度。因此,必须针对其特点,采取立法提高犯罪成本、多部门联合整治、从源头上控制买方市场、提高全民守法意识等对策,遏制发票犯罪的发生。 An invoice is a document that records the business of the economy in the purchase and sale of goods, the provision or acceptance of services, and the receipt or payment of money in other business activities. As the financial receipts and payments of legal vouchers and accounting of the original voucher, the invoice has a “second banknote” reputation. At present, the activities of manufacturing and selling fake invoices are rampant, which not only disrupts the normal order of tax collection and administration and causes the loss of state revenue but also undermines the fair competition in the market environment, thus affecting social stability to a certain extent and easily inducing corruption, bribery, Job encroachment, loan fraud, false registered capital and other downstream crimes. In recent years, with the development of science and technology, the manufacture and sale of fake invoices has shown more secretive features, which has made it more difficult to prevent crimes against invoices. Therefore, we must take legislative measures to improve the cost of crime, multi-sectoral joint rectification, control the buyer’s market from the source and raise the awareness of law-abiding citizens to curb the crime of invoicing.