任何新生事物的出现必然对原有的惯例发生碰撞。营改增尽管是我国经济发展到当前阶段的一项重大适应性税制调整,但在推行的初期,制定者与执行者都要进行配合的磨合。为适应营改增的需要,笔者针对道路客运运输生产经营收入的特点,结合在实际工作中的体会,谈谈对道路运输客运发票管理的见解。 The emergence of any new thing must collide with the original practice. Although the reform of the camps is a major adjustment to the current tax reform in our country’s economy, at the initial stage of implementation, both the makers and the implementers have to work together. In order to meet the needs of battalion reform, the author of the road passenger transport production and management of income characteristics, combined with the actual work experience, talk about road transport passenger invoice management.