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新税制实施以来,国税部门普遍推行以票管税办法,加强了对增值税专用发票的管理,取得了不可否认的成绩。但在普通发票的管理上却存在着这样或者那样的漏洞,特别是对自印发票的管理问题更为突出。前段时间,在全国统一开展的发票清理检查中我们对兰州市自印发票单位进行了一次检查,检查中发现的问题暴露了我们日常工作中的漏洞。 自印发票管理中发现的存在的问题主要有:(一)发
Since the implementation of the new tax system, the state tax department has generally implemented the method of administering tax by law and has strengthened the management of special invoices for value-added tax and has achieved undeniable results. However, there is such or some loopholes in the management of ordinary invoices, especially for the issue of self-printing invoices. Some time ago, we conducted an inspection of the invoice units in Lanzhou City since the issuance of the unified invoices in the country. The problems discovered during the inspections exposed the loopholes in our routine work. The problems found in the invoice management mainly include: (1) hair