新税制实施以来，各级税务部门始终把发票管理特别是增值税专用发票管理放在突出位置，在“以票管税、以票控说”方面进行了许多有益的尝试，做了大量工作，取得了一定成绩。但同时也存在着一些亟待解决的问题。笔者结合目前国税工作实际，提出在全国范围内建立健全发票结报与 Since the implementation of the new tax system, the tax departments at all levels have always placed prominence in the management of invoice management, especially the special VAT invoice, and have done a great deal of useful work in the field of “tax administration by stamp and control by vote” Has made some achievements. But at the same time there are still some problems to be solved. Combined with the actual work of the current tax, the author proposes to establish a sound invoice reporting and