目前,代开发票存在有以下问题:税务机关在代开发票时,不要求购销双方 提供发生购销业务或提供应税劳务或其他经营活动的证明,只要求用票单位或个人按照适用税率缴纳税款,而不管是否有真实业务存在。这种行为很容易造成发票的虚开,给贪污、行贿等行为提供合法凭 At present, there are the following problems on behalf of invoicing: In the generation of invoices, the tax authorities do not require both purchasing and selling parties to provide proof of buying and selling business or providing taxable services or other business activities. Only the invoicing unit or individual is required to pay tax at the applicable tax rate Regardless of whether there is a real business presence. This behavior can easily lead to false invoices, to provide legal and corruption, bribery and other acts