随着计算机的广泛应用，税务机关和企业都强烈希望能在发票管理、发票开具和纳税申报领域使用计算机。对税务机关而言，企业如能实现发票的计算机管理，使用电子纳税申报系统，则相当于征管系统向纳税人延伸，可扩大征管自动化系统范围，突破数据采集的“瓶颈”，提高征收... With the widespread use of computers, both tax authorities and enterprises strongly desire to use computers in the fields of invoice management, invoicing and tax filing. For the tax authorities, if the enterprise can realize the computerized management of invoices and use the electronic tax declaration system, it is equivalent to that the tax collection and administration system extends to the taxpayers and can expand the scope of the collection and management automation system to break through the “bottleneck” in data collection and improve the collection. .