1993年1月1日开始在全国统一使用的新版发票,在内容上还存在不完善之处。首先,缺少统一的发票专用章。企业所加盖的章印其形状有圆形、椭圆形、三角形、长方形、正方形;从其用途来看,有发票专用章、收款专用章、财务专用章、销售专用章等。有些单位为了省事,什么章印也不盖,使发票失去了合法性和严肃性。我认为新版发票应加盖统一章印,形状以圆形为好,内容以“发票专用章”为 January 1, 1993 began the unified use of the new version of the invoice, there are still some imperfections in the content. First, there is a lack of a uniform invoice stamp. Stamps affixed by the company stamp its shape round, oval, triangle, rectangle, square; from its point of view, there are invoices for the chapter, the collection of special seal, financial seal, seal and other sales. Some units in order to save trouble, what chapter does not cover the seal, the invoice lost its legitimacy and seriousness. I think the new version of the invoice should be stamped with a unified seal, the shape of a circle as well, the content of “Invoice” is