国税机关为小规模纳税人代开货运发票是“营改增”改革中一个涉及面广的重要管理事项,直接关乎纳税人的切身利益。在湖南省“营改增”试点初期,纳税人和基层国税机关反映,代开货运发票存在程序复杂、报送资料多、开票不方便等问题。针对这些问题,湖南省国税局及时开展调查研究,召开座谈会充分听取纳税人、基层税务人员 Tax authorities for small-scale taxpayers on behalf of the open invoice is “a tax reform” in the reform of a wide range of important management issues directly related to the immediate interests of taxpayers. In the initial stage of pilot reform of “Camp Reform” in Hunan Province, the taxpayers and the grassroots taxation authorities reflected the complicated procedure of submitting invoices for freight, the problems of submitting more documents and inconvenient invoicing. In response to these problems, Hunan Provincial Bureau of Internal Revenue in a timely manner to carry out investigations and studies, held a forum to fully listen to taxpayers, tax officials at the grassroots level