发票在国家经济建设、商品流通、经济交往中起着举足轻重的作用，因此，如何管好用好发票一直是各级税务机关不断探索研究解决的一大课题。近几年来，各级地税机关为有效加强餐饮业的税收征管，在餐饮业推行了定额发票，即在发票票面上直接印上金额，纳税人按领取的票面金额上 Invoicing in the country’s economic construction, commodity circulation, economic exchanges play a decisive role, therefore, how to manage the invoice has always been the tax authorities at all levels continue to explore research and solve a major issue. In recent years, local tax authorities at all levels in order to effectively strengthen the tax collection and management of the catering industry, in the catering industry to implement a fixed invoice, that is printed on the invoice surface directly to the amount, the taxpayer according to receive the nominal amount