黑山县国税直属分局从对小规模纳税人普通发票的验旧购新审查入手 ,采取以微机提供的当月申报的销售额与当月开出的发票额相核对、对有重大疑点的发票内查外调等方法 ,对纳税人的发票违章行为和进行虚假纳税申报偷税行为进行了严肃查处。在对县内某纳税户旧发票查验时发现 ,该 The branch directly under the state tax in Heishan County started with a new review of the old-style purchase of general invoices for small-scale taxpayers. The sales volume declared in the previous month provided by the microcomputer was checked against the invoiced amount issued in the current month, And other methods, the taxpayer’s invoice violations and conduct false tax declaration tax evasion conducted a serious investigation. In the county a taxpayer old invoice inspection found that the