某商厦下属家电、五金、百货、日用化工、体育等八个柜组,各柜组均由商厦统一核算,专用发票统一由商厦领购和开具.商厦只对柜组进行销售指标考核.在检查中发现.商厦使用各柜组的货物用于经营管理时,由商厦自己给自己开具专用发票.记柜组销售收入和销项税额,同时,又记商厦管理费用和进项税额,金额相等.对于这种商厦自己给自己开具专用发票的行为是否属于违章行为有两种意见:一种意见认为,这种做法是完全可以的.企业为了加强内部核算,商厦使用各个柜组的商品,开具专用发票,记柜组销售收入和销项税额,同时,又记商厦管理费用和进项税额,金额相等, A commercial building under the appliances, hardware, department stores, household chemicals, sports, such as eight cabinet units, cabinet units are unified by the commercial accounting, invoices and commercial invoices unified purchase and issuance of commercial. Inspection found that commercial use of the cabinet units of goods for business management, issued by the business themselves to their own special invoices Bureaus sales revenue and output tax, at the same time, also recorded in the management of commercial buildings and the amount of input tax, the amount of the same. There are two kinds of opinions on whether this type of commercial invoice issued by oneself is illegal or not: one kind of opinion thinks that this kind of approach is totally acceptable. In order to strengthen the internal accounting, the commercial buildings use the products of each cabinet group to issue special Invoices, BINGGU group sales revenue and output tax, at the same time, also remembered the management of commercial buildings and the amount of input tax, the amount of equal,