发票作为税务机关重要的征税依据之一，是现代经济交往中基本的法律凭证，其在购销商品、提供或者接受服务，以及从事其他经营活动中发挥着重要作用。前几年税务机关在发票管理上虽然下了不少功夫，但是一谈到发票，无论是税务干部还是社会各界都感到发票管理问题较多，发票使 As one of the important tax bases for taxation, invoices are the basic legal vouchers in modern economic exchanges. They play an important role in buying and selling commodities, providing or receiving services, and engaging in other business activities. A few years ago the tax authorities invoiced management despite a lot of effort, but when it comes to invoices, both tax cadres and the community feel more invoice management issues, the invoice