近几年来 ,部分纳税人以发票偷税现象仍然存在 ,产生这种现象的原因 :一是税务部门发票管理监督力度不够 ;二是纳税人为达到少缴税或不缴税的目的 ,有意识地不开发票 ,隐瞒收入 ;三是消费者购货后 ,不主动索要发票。不索要发票客观上造成协助售货方偷税 ,造成国家税款大量流失 In recent years, some taxpayers invoicing tax evasion still exists, the reasons for this phenomenon: First, the tax department invoices management and supervision is not enough; Second, taxpayers to achieve less tax or not tax purposes, consciously do not open Invoices, conceal revenue; Third, consumers purchase, do not take the initiative to ask for an invoice. Do not ask for an invoice objectively to help sales tax evasion, resulting in a substantial loss of state taxes