近几年来伪造发票倒卖、使用假发票偷骗税的问题,一直困绕着税务部门,由于对打击伪造发票、倒卖假发票行为缺乏应有的法律依据,致使伪造发票倒卖假发票的行为,不但屡查不止、屡抓下绝,而且呈越来越猖狂之势。尽快对打击伪造发票、倒卖发票行为进行立法是依法治税的需要,是维护正常的税收秩序的需要,也是实行社会主义市场经济的需要。 In recent years, fake invoices resell, the use of fake invoices to steal the tax has been trapped around the tax department, as counterfeiting forged invoices, reselling false invoices due to the lack of legal basis, resulting in forged invoices reselling fake invoices, not only Check more than repeated, repeatedly caught absolutely, but also more and more rampant trend. As soon as possible, cracking down on counterfeiting invoices and reselling invoices for legislation is the need of tax administration in accordance with the law, the need to maintain a normal tax order, and the need to implement a socialist market economy.