发票是财务会计核算的原始凭证和税务稽查的重要依据,是国家管理经济的一个重要手段。加强发票管理,有利于强化财务监督,保证税收收入,维护经济秩序,促进社会主义市场经济健康发展。 从近几年查处的大量经济犯罪案件来看,利用发票套取国家钱财,逃避国家税收问题比较严重。尤其是自1994年新税制出台以来,由于增值税实行的是国际上通行的 Invoicing is an important basis for the financial accounting of the original voucher and tax inspection, is an important means of national economic management. Strengthening invoice management is conducive to strengthening financial supervision, ensuring tax revenue, maintaining economic order and promoting the healthy development of the socialist market economy. Judging from a large number of economic crimes cases investigated and handled in recent years, the issue of using state money to cover invoices to evade state taxes is rather serious. In particular, since the introduction of the new tax system in 1994, the introduction of value added tax has been internationally accepted