我国《征管法》明确指出税务机关为发票的主管机关，负责发票的印制、领购、开具、保管、缴销方面的工作。随着社会经济的不断发展，税务机关需要不断更换发票样式，推出新版发票。这样既可以随时把高科技手段与技术应用到发票中去，又可以有效地遏制伪造发票现象的发生。在具 China’s “Tax Administration Law,” clearly states that the tax authority is the competent authority of the invoice and is responsible for the printing, procurement, issuance, custody and cancellation of invoices. With the continuous development of social economy, the tax authorities need to constantly change the invoice style and launch a new version of the invoice. So that both high-tech means and technology can be applied to invoices, but also can effectively curb the occurrence of counterfeit invoices. With