税务发票,财政罚没票据和行政事业性收费专用票据虽然都是合法的原始凭证,但其使用范围不同。笔者在财务检查时发现,一些单位故意利用收费票据偷税漏税,截留财政收入。1、税务发票与收费票据混用。行政事业单位的收费并不都是行政事业性收费,单位举办盈利性的文化技术培训,发售专业资料,召开专业性会议,进行咨询服务等,属经营创收活动。按规定应使用税务发票,并依法纳税。但一些单位却使用不含税 Although the tax invoices, financial penalties bills and administrative bills dedicated bills are legal original documents, but its use is different. The author found in the financial inspection, some units deliberately use tax evasion bill leakage, intercept financial revenue. 1, tax invoices and bills mixed with. Administrative units are not all charge administrative fees, units organized profitable cultural and technical training, the sale of professional information, held a professional conference, consulting services, is a business income-generating activities. According to regulations, tax invoices should be used and taxed according to law. However, some units do not use tax