浅析实行“定额专用发票”的利弊□龚雨时１９９６年《税务研究》第八期征收管理栏刊登的《实行“定额专用发票，实施以票管税”征管模式的设想》一文，提出了“定额专用发票”代替现行专用发票的设想，这个设想有效地防止了大头小尾违章现象的发生，对优化发票管理有启发... Analysis of Advantages and Disadvantages of Implementing “Dedicated Dedicated Invoices” □ Gong Yu Shi, “Dedicated Fixed Dedicated Invoices” published in the Management of Tax Collection No. 8 in 1996 and implementing the “Assumption of Collection and Management Model” of the Tax Administration Taxes put forward the “Quota Special invoice ”instead of the current idea of ​​special invoices, this idea effectively prevent the occurrence of the bulk of small tail violation, inspired by the optimization of invoice management ...