新税制实施后，企业为索取货款常以滞开专用发票为手段，对方何时付款，何时开票。企业间的赊销关系引发了发票滞开，票物长期脱节，造成商业企业的偷税问题，应引起国税部门的高度重视：1.商业企业间虚开、对开专用发票。由于库存商品品种繁杂，发票滞开间限较长，部分销货单 After the implementation of the new tax system, enterprises often deferring the receipt of special invoices for the means, when the other party to pay, when the invoice. The relationship between credit sales led to stagnant invoices, long-term out of stock, resulting in the tax evasion of commercial enterprises, tax authorities should cause the great attention: 1. Fictitious commercial enterprises, open dedicated invoices. Because of the variety of inventory of goods, invoices stagflation longer limits, some sales orders