当前经济活动中，不开票经营，自断“链条”，大量现金交易不记销售“体外循环”的现象越来越普遍；企业账务管理弱化，内部财务核算监控手段普遍缺乏，不少小型企业财务管理己失去控制；设置假账、“账外账”虚假申报也时有发生，增值税专用发票丢失数量可观，国家税款随时受? In the current economic activities, there is a growing prevalence of “cardiopulmonary bypass” due to non-billing operation and self-disruption of the “chain” and a large amount of cash transactions. The weakening of the accounting management of enterprises and the lack of monitoring and control means of internal financial accounting generally mean that many small enterprises Financial control has lost control; set false accounts, “false accounts” false declarations also occur from time to time, the number of VAT invoices lost a considerable amount of national tax at any time subject to?