税收票证既是纳税人完税的法定证明，又是税收核算的原始凭证和税务稽查检查的原始依据。然而B增值税专用发票诞生后，人们对增值税专用发票重视有余而对税收票证重视不足，致使税收票证在领、用、存等方面都暴露出许多问题，不能不引起足够重视。一是领票方面，代领现象普遍。 Tax receipts are not only the taxpayers paid the statutory proof, but also the original tax accounting evidence and tax inspection inspection of the original basis. However, after the birth of VAT invoice, people pay more attention to VAT invoices and pay less attention to tax invoices. As a result, tax receipts have exposed many problems in terms of collar, use, and deposit, which can not but pay enough attention. First, the leader, on behalf of the phenomenon of widespread.