发货票本来是一切从事生产经营的单位和个人在销售商胄提供劳务或者从事其他生产活动取得收入时，向付款方开具的销售凭据或营业收款凭证的一种商业凭证。按照规定，一旦发生上述行为就应开具合法有效的发货票，这在发达的国家已不是什么问题。但在我国却仍然是一个难题。个体 Invoice has always been engaged in all production and operation of units and individuals in the sales business 胄 provide services or engage in other production activities income, the issuer to the payer to issue sales receipts or business receipts a business certificate. In accordance with the provisions, once the above acts should be issued a valid invoice, which is not a problem in developed countries. However, it is still a problem in our country. individual