票据是交易事项发生的重要凭据,它作为最基本的会计核算原始凭证,必须是合法合规的。但是在实际工作中,由于票据在管理制度、消费者认知度、纳税人使用、处罚力度等方面存在着问题和疏漏,少数人利欲熏心,以身试法,票据制假售假行为屡禁不止,套开虚开现象频繁出现,不仅损害了消费者利益,更偷漏了国家税收,危害十分严重。国家虽然加大了对票据违法行为的治理,但票据管理一直是相关部门工作的难点,尤其是普通票据的管理,其管理力度和重视程度还远远不够,弱化了票据管理整体的严肃性。本文围绕普通票据管理存在的问题及采取的措施进行分析探讨。 The bill is an important evidence of the transaction, which, as the most basic accounting original certificate, must be lawful and compliant. However, in practical work, due to the problems and omissions in the management system, consumer awareness, the use of taxpayers, penalties and other aspects of the bill, a small number of people want to smug, defy the law, the counterfeit and fake goods for sale despite repeated prohibitions, Frequent occurrence of the phenomenon has not only harmed the interests of consumers, but also led to the stealing of state taxes. The damage is very serious. Although the state has stepped up the control over the illegal acts of bills, bills management has always been a difficult part of the work of the relevant departments. In particular, the management of ordinary bills is still far from enough emphasis on management and attention, which weakens the seriousness of the bill management as a whole. This article analyzes and discusses the problems existing in ordinary bill management and the measures taken.