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1993年12月23日,财政部令第6号发布了现行的《中华人民共和国发票管理办法》（以下简称《发票管理办法》）,有史以来第一次将发票管理纳入了法制轨道,为加强发票管理提供了强有力的法律依据,使发票管理真正实现了法制化、制度化和规范化,对切实保障新税制的正确贯彻实施,促进组织收入,维护国家经济利益,都发挥了重要的作用。随着社会主义市场经济的深入发展,发票的地位和作用越来越重要,相对而言,现行《发票管理办法》越来越不适应发票管理工作的需要,主要表现在法律层次低,内容不全,罚款数额偏低,处罚适用的标准不清,条文陈旧且相互之间有矛盾等。作为《税收征管法》的配套法规,随着新《税收征管法》
On December 23, 1993, Order No. 6 of the Ministry of Finance issued the current Measures for the Administration of Invoice of the People's Republic of China (hereinafter referred to as the “Invoice Management Measures”). For the first time in history, invoice management has been incorporated into the legal system, Invoice management provides a strong legal basis for the invoice management truly legalized, institutionalized and standardized, and to ensure the correct implementation of the new tax system, promote organizational income, safeguarding the national economic interests, have played an important role. With the deepening development of the socialist market economy, the status and role of invoices are more and more important. In contrast, the current “invoice management approach” is increasingly not suited to the needs of invoice management, mainly in the areas of low legal level and incomplete contents , The amount of fines is low, the applicable standard of punishment is unclear, the provisions are outdated, and there are contradictions between each other. As “tax collection and management law” supporting regulations, with the new “Tax Administration Law”