长期以来，核定征收的小规模纳税人以及个体工商业户作为国税、地税的共管户，存在国税征管力度大，而地税控管相对较弱的情况。在实际工作中，笔者发现，其主要原因在于国税部门控制着其生产、经营所必需的发票的管理权，如普通商业发票的销售、工业生产销售发票的代开审批权 For a long time, the small-scale taxpayers and individual industrial and commercial households that have been approved for collection have the strength of tax collection and management and the relatively low tax control of local governments. In actual work, the author found that the main reason is that the tax department controls the management of the invoices necessary for its production and operation, such as the sales of ordinary commercial invoices and the examination and approval authority of industrial production sales invoices