代开发票解决了发生临时经营行为的单位和个人需要发票的问题，但对应征税款的征收和管理缺乏具体的规定，尤其是在目前税务机构的设置以及征管权限的限定下，存在着税款流失和政策不清的问题。首先，国地税的机构分设形成代开发票业务存在漏征税款现象。目前国税、地税征管范 On the issue of invoices to solve the temporary business activities of the units and individuals need invoices, but the corresponding tax collection and management of the lack of specific provisions, especially in the current tax authorities set the limits of collection and management rights, there is a tax Drain and unclear policy issues. First of all, there is a phenomenon of missing taxes levied on behalf of the state tax agencies to form separate invoicing businesses. The current tax, local tax collection and management