当下的中国市场运行中,许多企业尤其是中小微型企业(包括网店),往往以“试营业”的模式经营,以“试营业”为由拒开发票不开发票,逃避应纳税款,此种行为除了侵犯消费者权益,还侵犯了国家的税收管理秩序。实践中对于试营业期间以拒开发票、开具假发票等方式逃税数额较大的如何处理存在争议。一种观点认为,不管是正式营业还是试营业,只要是从事了经营行为,只要是逃税数额较大 In the current operation of the Chinese market, many enterprises, especially small and medium-sized micro-enterprises (including online shops), often operate in the mode of “trying on their business” and refuse invoicing on the grounds of " In addition to infringing the rights and interests of consumers, such acts also violate the tax administration order of the country. In practice, there is controversy over how to handle large amounts of tax evasion during the trial operation by refusing invoices for invoicing and issuing fake invoices. A view that, whether it is formally open or trial operation, as long as engaged in business activities, as long as the amount of tax evasion is larger