分税制实施后，发票由两套税务机构管理，增值税专用发票的推广使用，给发票管理工作加大了难度，基层税务机关本应采取相应的管理措施，加强发票管理，以适应税制改革的需要。然而，不少基层税务机关不仅在发票管理上放任自流、存在许多漏洞。甚至存在许多违纪违法问题，例如 After the implementation of the tax sharing system, the invoices are administered by two tax authorities and the promotion and use of special value-added tax invoices has made it more difficult for the management of invoices. The tax authorities at the grassroots level should have adopted corresponding management measures to strengthen the management of invoices so as to meet the needs of tax reform . However, many grassroots tax authorities have not only lavished on the management of invoices, but also have many loopholes. There are even many problems with law and discipline, for example