一、发票管理中存在的问题尽管自《中华人民共和国发票管理办法》颁布实施以来，发票管理逐步趋于规范，但是问题还不少。发票管理程序性法规制度不完善、不统一，实务操作中作业不规范、事务处理弹性大，管理上监控机制不严谨、各项制度落实不到位是目前地税发票管理中存在的 First, the invoice management problems Although the “People’s Republic of Invoice Management” promulgated and implemented since the invoice management tends to regulate, but the problem is still quite a few. Invoice management procedural laws and regulations system is imperfect, not unified, the practice of non-standard operation, transaction flexibility, the management of the monitoring mechanism is not rigorous, the implementation of the system is not in place is currently tax invoice management exist