发票是购销商品、提供或接受劳务等日常经营活动中重要的合法有效凭证,是社会主义市场经济的重要交易凭据。发票管理一直是税收征管工作中的难点,特别是近几年来,制售假发票、买卖发票、使用非法票据等违法行为屡禁不止,究其原因除少数人利欲熏心外,不 Invoices are important legal and valid vouchers in daily business activities such as buying and selling commodities, providing or accepting labor services, and are important trading credentials in the socialist market economy. Invoice management has always been a difficult task in tax collection and administration. In recent years, in particular, there have been repeated prohibitions against illegal activities such as making and selling fake invoices, buying and selling invoices and using illegal bills.