增值税发票相当于有价证券,它应同货币资金和其他有价证券同等对待,国家主管部门应对它有一个统一的标准尺寸。但从现行的税票来看,各省的增值税发票却没有一个统一的尺寸,在使用、粘贴、识别上给使用者和监督者都带来了一定的难度。笔者建议根据金额的不同设定不同的颜色,但外形尺寸应统一。如同人民币一样,可分别设万元、拾万元两种票面,并有防伪标记。使用者可根据企业的大小来购买不同票面的发票, VAT invoice is equivalent to securities, it should be treated equally with monetary funds and other securities, the national authorities should have a uniform standard size. However, judging from the current tax receipts, the value-added tax invoices of various provinces do not have a uniform size and bring some difficulties to the users and supervisors in the use, sticking and identification. I suggest different according to the amount of different colors, but the dimensions should be uniform. As the same as the RMB, can be set up million, respectively, pick up two million yuan face, and security mark. Users can according to the size of the business to buy different invoices,