国税、地税两局分设后，一户企业可能出现由两个局共同征管或由国税局、他税局单独征管的情况。为理顺发票管理的关系，方便纳税人购领、使用发票，笔者认为：国税局应主要负责增值税专用发票的管理；地税局主要负责普通发票的管理。在同一个地区，增值税专用发票套印国税局监 After the state tax and the local tax bureau are set up separately, a single enterprise may appear under the joint management of two Offices or separately under the supervision of the IRS or the Inland Revenue Department. To straighten out the relationship between invoice management, to facilitate the taxpayers purchase, use the invoice, the author believes that: the IRS should be mainly responsible for the management of VAT invoices; Inland Revenue Department is mainly responsible for the management of ordinary invoices. In the same area, VAT invoices are printed on the IRS