发票作为经济生活中基本的商事凭证,在财务核算和维护正常社会经济秩序方面发挥着重要作用,理应成为税务部门强化税收监管的重要依据。但受诸多因素的影响,现行发票使用、管理存在一系列问题,限制了发票税收监管作用的发挥。因此,采取有效措施强化发票管理,努力提高税收征管质效,是税务部门当前一项十分紧迫的任务。 As the basic commercial evidence in economic life, invoices play an important role in financial accounting and maintaining the normal social and economic order, and should become an important basis for tax departments to strengthen tax supervision. However, due to many factors, there are a series of problems in the use and management of the current invoice, which limits the role of tax invoice supervision. Therefore, to take effective measures to strengthen the management of invoices, and strive to improve the quality of tax collection and management, is currently a very urgent task of the tax department.