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近几年来,一些不法分子借放开搞活的幌子,干起了买卖发票的营生,此风已从东南沿海逐渐波及内陆城市,甚至渗透到乡村小镇,在一些大中城市的车站、码头、影院等公共场所,已渐渐形成一道“黑市发票”走廊,只要花上1至10元就可买到一本空白普通发票随意填开,就连增值税专用发票,只要有人肯出大价钱也能买到。 按照《中华人民共和国发票管理办法》规定,发票是财务收支的法定凭据,也是会计核算的原始凭据,发票由税务机关统一管
In recent years, some unscrupulous elements have embarked on the pretext of invigorating their livelihood and started the business of buying and selling invoices. This wind has gradually spread to inland cities from the southeast coast and even infiltrated rural towns. In some large and medium-sized cities, , Cinemas and other public places, has gradually formed a “black market invoice” corridor, as long as it takes from 1 to 10 yuan to buy a blank ordinary invoice free to fill in, and even special VAT invoices, as long as anyone willing to give a big price Can buy. In accordance with the “People’s Republic of China invoice management approach” provides that the invoice is the legal revenue and expenditure of the legal credentials, but also the original accounting evidence, invoices by the tax authorities unified