编辑同志: 销货凭证是一切企业、事业单位必不可少的一种会计凭证,是记录经济业务,进行经济核算的原始资料和重要依据。管好销货凭证是维护经济秩序,保护国家税收,打击走私、投机倒把、贪污盗窃等非法活动的重要手段。为了推动企业加强销货凭证的管理,最近我们税务所对所管的5个公社177个社队企业的82,850份发票进行了全面的清理。除46个单位基本无差错外,其余社队工厂、林场、农机组、渔业队都不同程度地存在一些问题。比如,发生相互借用的发票9,210份,代开的发票2,087份,被窃50份,短缺5,365份,撕毁10份,强行拿走 Edit comrades: sales vouchers all enterprises, institutions an indispensable accounting document is the record of economic operations, the original accounting data and an important basis. To manage sales vouchers is an important means of safeguarding economic order, protecting state revenue, cracking down on smuggling, speculation, embezzlement and other illegal activities. In order to encourage enterprises to strengthen the management of sales vouchers, we recently conducted a tax clean-up on 82,850 invoices from 177 commune and brigade companies in five communes under our control. Except for the 46 units basically free from mistakes, the rest of the commune and brigade factories, forestry farms, agricultural units and fishery teams have some problems to varying degrees. For example, there were 9,210 invoices inter-borrowed, 2,087 on behalf of invoices, 50 stolen, 5,365 short, 10 torn, forced removal