由于利益的趋使,工程项目建设领域一直是不合规发票的高发地。不合规发票不得作为财务报销凭证,企业不得列支成本费用。不合规发票的类型,一是假发票,二是虚开发票,三是混开发票。工程项目中出现不合规发票,会导致贪污舞弊、偷税漏税等行为,造成税收损失、国有资产流失。不合规发票扰乱了正常的经济秩序,不利于公平竞争,不利于市场经济的健康发展。建设单位在工程项目建设中应完善内部控制,加强财务管理,防范不合规发票流入企业。 Due to the trend of interest, the field of construction projects has always been a high incidence of non-compliance invoices. Non-compliance invoices shall not be used as a financial reimbursement certificate, an enterprise shall not be disbursing costs. Types of non-compliance invoices, one fake invoices, the second is fake invoices, the third is mixed invoices. Inconsistent in the project invoice, will lead to corruption, tax evasion and other acts, resulting in tax losses, the loss of state-owned assets. Non-compliance invoices disrupt the normal economic order is not conducive to fair competition, is not conducive to the healthy development of the market economy. The construction unit should improve the internal control in the construction of the project, strengthen financial management and prevent inflow of non-compliance invoices to the enterprise.