发票是经济业务发生的直接证明,是进行会计核算的原始凭证,同时也是企业依法申报纳税、税务机关进行税收检查的重要依据。改革开放以来,经济往来日益频繁、复杂。一些不法分子,在发票的印制、购领、使用、报销等环节大作文章,进行种种形式 Invoice is a direct proof of the occurrence of economic business, is the original voucher for accounting, but also an enterprise declare tax according to law, the tax authorities an important basis for tax inspection. Since the reform and opening up, economic exchanges have been more frequent and complicated. Some unscrupulous elements in the printing of the invoice, purchase, use, reimbursement and other sectors make a fuss about the various forms