门临开票是指税务机关按照税收法律、法规、规章的规定,为从事临时经营活动需要开具发票的单位和个人开具的特种发票。由于税务部门在门临开票管理中存在着的一些弊端而被一些单位和个人利用,变相逃避税收。由此,笔者认为在审计工作中应着重关注以下五大重点内容:一是关注门临开票填开范围的合规性。税法对门临开票纳税人的范围给了明确的规定,但在实际开票过程中,存在老面孔开票 Incoming bill means the special invoice issued by the tax authorities in accordance with the provisions of the tax laws, rules and regulations and the units and individuals that need to issue invoices for engaging in temporary business activities. Due to the drawbacks existing in the tax department in the field of invoice management, some units and individuals use it to evade taxes in disguise. Therefore, I believe that in the audit should focus on the following five key elements: First, pay attention to open the door to fill the scope of compliance. Tax Law on the scope of the taxpayers to open a clear provision, but in the actual billing process, there are old face billing