发票是商品经济活动交往中最基本的商事凭证，是财务会计核算的原始凭证和税务稽查的重要凭据。目前，我国有相当部分的纳税户对发票的重要性认识淡薄，不按规定保管，到处乱放，致使发票丢失现象时有发生；一些企业和个人不按规定填写发票，甚至使用假发票，隐瞒应税收入，扩 Invoices are the most basic commercial vouchers for commodity economic activities and are the important vouchers for the original vouchers and tax audits of financial accounting. At present, a considerable part of taxpayers in our country have a poor understanding of the importance of invoices and do not keep them in accordance with the regulations. They are sometimes misplaced, resulting in the loss of invoices from time to time. Some enterprises and individuals do not fill invoices according to the regulations or even use false invoices to conceal Taxable income, expansion