预付卡作为资金管理、营销等的重要工具被商业流通企业所广泛应用,满足了社会公众对于支付服务多元化的现实需求。随着预付卡的影响慢慢渐强,其存在税收漏洞也逐渐凸显。其中,发票开具时点等问题引起了广泛的关注。经过多年的发展,商业预付卡日渐成为流通领域的重要营销工具,对于满足消费者多元化需求,更好地推动流通企业的规模化发展,响应政府扩大内需的相关政策起到了积极的作用。随着预付卡的影响慢慢渐强,其在税收征 Prepaid cards, as an important tool for fund management and marketing, are widely used by commercial circulation enterprises to meet the realistic needs of the public for the diversification of payment services. With the impact of prepaid cards slowly getting stronger, its existence of tax loopholes also gradually highlights. Among them, the issue of invoices and other issues caused widespread concern. After years of development, commercial prepaid cards have increasingly become an important marketing tool in the circulation field. They have played a positive role in meeting the diversified needs of consumers, promoting the large-scale development of circulation enterprises and responding to the government’s policy of expanding domestic demand. With the impact of prepaid cards slowly getting stronger, its tax collection