目前，在一些客流量较大、现金交易频繁且金额较低的商业、服务行业中利用发票偷、逃税的问题尤为严重，传统的手工填开式的普通发票已难以满足日常税收征管的需要，更不能有效地遏制偷、逃税现象的蔓延。在这种情形下，作为普通发票家族中的新成员——卷筒式发票，随着税收电 At present, the issue of using tax evasion and tax evasion is particularly serious in some commercial and service industries with large passenger flow, frequent cash transactions and low amounts. The traditional manual filling open ordinary invoices have been difficult to meet the needs of daily tax collection and management. But can not effectively curb the spread of tax evasion. In this case, as a new member of the general invoicing family - a roll-up invoice, with tax revenue