《中华人民共和国发票管理办法》实施已有六个年头，但从每年检查中发现，发票领购使用户都存在不少问题，主要表现如下：一、商品零售不开具税务发票。有的商场、商家为偷逃国家税款，同时拥有自制的销售发票和税务发票。在经营活动中，对消费者不要求开具正式发票的，商家会 The “People’s Republic of China Invoice Management Measures” has been implemented for six years, but from the annual inspection found that the purchase of invoices users have many problems, the main performance is as follows: First, the retail of goods does not issue tax invoices. Some shopping malls, businesses to evade state taxes, at the same time have homemade sales invoices and tax invoices. In business activities, consumers are not required to issue a formal invoice, businesses will