发票是在购销商品、提供或者接受服务以及从事其他经济活动中,开具、收取的收付款凭证。发票是记录经济活动、维护经济秩序的重要工具,也是推进税源控管、规范税收征管的重要依据和有效法宝,在经济税收活动中具有重要作用。 Invoices in the purchase of goods, providing or receiving services and engage in other economic activities, issued, received collection and payment vouchers. Invoicing is an important tool for recording economic activities and maintaining economic order. It is also an important basis and an effective magic weapon for promoting tax source control and standardizing tax collection and administration, and plays an important role in economic and taxation activities.