目前,国税机关管理的发票分为增值税专用发票和普通发票两大类。随着“金税工程”、防伪税控系统的推广完善,增值税专用发票的管理得到了进一步加强,犯罪分子作案空间减少,涉及增值税专用发票的违法犯罪现象得到有效遏制。但是,一些不法分子又盯上了普通发票,致使普通发票的制假、贩假、用假,以及真票虚开(假开)的现象日益严重,且花样翻新。本文提高了普通发票制假虚开的治理对策。 At present, the invoices managed by the tax authorities are divided into two categories: special invoices for value-added tax and ordinary invoices. With the “Golden Tax Project” and the promotion and improvement of the anti-counterfeiting tax control system, the management of special invoices for value-added tax has been further strengthened. Crimes committed by criminals have been reduced and crimes involving illegal sales of value-added tax invoices have been effectively checked. However, some unscrupulous elements are again targeting ordinary invoices, causing the phenomenon of counterfeiting, selling fake goods, using fake tickets and falsifying (fake) ordinary invoices to become more and more serious and the renovation of tricks. This article improves the common invoice fraud false management measures.