加强发票管理的几点建议白鹭王鼎明目前，征收单位对未建立帐册的个体工商业户采取按月核定征收税款和以每月发票额超出定额部分进行补税的“双控”做法，虽在一定程度上强化了税收管征，但在日常的征管工作中，我们认为，这一做法仍存在着一些不足。主要有：一、不能全面... Some Suggestions on Strengthening Invoice Management Egret Wang Dingming At present, the “dual control” practice of the levying entity taking the tax levied on a monthly basis and the monthly invoice amount exceeding the fixed quota for the individual industrial and commercial households that have not set up a book, To a certain extent, it intensified the tax collection and management. However, in the daily collection and administration work, we think there are still some shortcomings in this approach. There are: First, can not be comprehensive ...