1986年8月《全国发票管理暂行办法》颁布后,各省、市、县税务部门都根据各地的实际,制订了一系列的统一发票管理实施细则,并确定了原非统一化发票的清理办法和最后使用期限。但是,目前仍有相当数量的废旧发票在社会上流通使用,这就给一部分人利用废旧发票进行违法犯罪活动提供了可 After the promulgation of the “Interim Measures for the Management of Invoices in China” in August 1986, tax authorities of all provinces, municipalities and counties formulated a series of detailed rules on the implementation of unified invoice management in accordance with the actual conditions in various places and determined the methods of clearing non-unified invoices Last use period. However, there are still a considerable amount of waste invoices circulating in the society, which gives some people use of waste invoices to provide criminal activities