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发票是商品交易的证据,是财务收支的法定凭证。是会计核算的原始凭证,是税务稽查的重要依据,在经济活动中有着很重要的作用。但是,改革开放以来,随着市场经济的发展,社会上出现了大量假发票,使人触目惊心。伪造发票有以下形式:(1)自印假发票。有些印刷厂违背发票管理暂行办法规定,“未经税务机关批准”印制与国家规定的同一模式的发票。据报道,华东某税务局查出未经批准私印发票的印刷厂138家,华南某县一家印刷厂私印近万本发票,全部卖给当地的个体户。(2)销售假发票。在广州、北京天桥一带,经常活动着一些出售假
Invoice is the evidence of commodity trading, is a legal voucher of financial revenue and expenditure. Is the original voucher of accounting, tax inspection is an important basis for economic activity has a very important role. However, since the reform and opening up, with the development of the market economy, there have been a large number of fake invoices in the community, which shocking people. Forged invoices have the following forms: (1) since the fake invoices. Some printers violate the provisions of the Interim Measures for the Management of Invoices, and print the invoices of the same model as those stipulated by the state without the approval of the tax authorities. According to reports, a tax bureau in East China detected 138 unprotected private printing invoices printed in a printing plant in South China, a private printing nearly 10,000 invoices, all sold to local self-employed. (2) Sales of fake invoices. In Guangzhou, Beijing flyover area, often selling some of the sale of fake