近来发现一些单位的销售部门,为捞取本单位、本部门的私利,竟然不顾财务制度的规定,挖空心思地在套写销货发票上大作文章,偷梁换柱,图不法收入之利。其做法:(1)收取手续费,代外单位开销货发票,采取第一联客户联与第二联财务联之间套上复写纸和白纸,按代开销货发票内容填写、交给客户持以报帐,然后第二联财务联和第三联存根联随意套写已销售的小量商品。这不仅为外单位提供了逃漏税之方便,而且掩盖了外单位的非法活动。(2)按上述同样的套写法,将小额交易写成大金额,购私物写成购公物,为一些损公肥私的人,大开损公肥私方便之门。上述问题的产生,当然销售部门要负其主要责任,但同财务部门监督不严是休戚相关的,如果财务部门能够坚持原 Recently, some units of the sales department found that in order to get their own units and self-interest of their own departments, despite the provisions of the financial system, they have taken the liberty to make a fuss about writing sales invoices. The practice: (1) charge fees, on behalf of the unit cost of goods invoices, take the first joint client with the second joint financial joint between the sets of carbon paper and white paper, fill out the invoices on behalf of the contents of the goods, to the customer To account, and then the second joint financial Union and the third couplets casually arbitrarily set a small sale of goods. This not only provides the external units with the convenience of the tax evasion, but also covers the illegal activities of the external units. (2) According to the same write-up method as above, the small transaction should be written as a large amount, and the purchase of private property should be written as public property for public use. The above problems, of course, the sales department to bear its primary responsibility, but with the financial sector lax supervision is related, if the financial sector can insist on the original