随着新税制的进一步推行 ,增值税发票已建立了一整套严密的监控体系 ,其管理日臻完善。但相对而言 ,对普通发票特别是小额零星发票的管理却仍然较为薄弱。在一些商业企业 ,普通发票占所开发票的比重极大 ,而对这类发票却缺乏有效的控制和管理 ,造成企业税负偏低 ,致使国家税收 With the further implementation of the new tax system, the VAT invoice has established a complete set of stringent monitoring system and its management is improving. But relatively speaking, the management of ordinary invoices, especially small and sporadic invoices, is still relatively weak. In some commercial enterprises, ordinary invoices account for a large proportion of invoices, but the lack of effective control and management of such invoices, resulting in low corporate tax, resulting in national tax revenue