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。随着我国市场经济的迅速发展,发票在社会经济生活中扮演着越来越重要的角色。然而,现实生活中虚开发票、非法代开发票、伪造变造发票、转让发票、街头叫卖发票甚至制售假发票等违法行为花样翻新且屡禁不止,不仅严重侵蚀了国家税基,还为贪污腐败等其他经济犯罪提供了便利。 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. With the rapid development of China’s market economy, invoices play an increasingly important role in the social and economic life. However, in real life, fake invoices, illegally issuing invoices, falsifying invoices, transferring invoices, selling invoices on the streets, and even selling and selling counterfeit invoices have failed to repeal and repeatedly banned illegal activities. This has not only seriously eroded the national tax base, Other economic crimes have been facilitated.