发票管理是税收管理的重要组成部分 ,是税务机关对发票印制、使用全过程进行组织、协调、监督所开展的各项活动的总称。发票管理的过程既是税收征收管理的过程 ,也是经济监督的过程。加强发票管理的重点应放在基础管理上 ,笔者结合工作实际 ,认为必须把好“三关”、“两口”。 Invoice management is an important part of tax administration and a general term for various activities carried out by the tax authorities in organizing, coordinating and supervising the printing and use of invoices. Invoice management process is not only the tax collection and management process, but also the process of economic supervision. To strengthen the management of invoices should focus on basic management, the author combined with the actual work, that must be a good “three off” and “two.”