江西省赣州市章贡区国家税务局严格“以票控税”,通过完善制度、提高科技含量、优化服务等措施精细化管理普通发票,使发票管理科技含量和管理质量不断提升。完善管理制度。制定了普通发票管理办法、双定业户普通发票超定额补税管理办法、双定业户普通发票超定额调整税负管理办法。对双定户连续2个月或半年内 The State Administration of Taxation in Zhanggong District, Ganzhou City, Jiangxi Province strictly “votes tax” to finely manage general invoices through perfecting the system, improving scientific and technological content, and optimizing services so that the scientific and technological content and management quality of invoice management are continuously improved. Improve the management system. Developed the general invoice management approach, double fixed-line ordinary invoice tax management practices overpaid, double set of ordinary invoices over-adjusted tax management approach. For two consecutive months or six months in a row