摘要
本文分析了普通发票管理中存在的问题和成因,并从进一步完善法律、法规,转变观念,实施网络发票,建立查询平台等方面提出了建议。
This paper analyzes existing problems in regular invoice management and their causes, and puts forward some suggestions from the perspectives like further improving laws and regulations, changing concepts, implementing network invoices, establishing a query platform and etc.
出处
《涉外税务》
CSSCI
北大核心
2011年第12期71-73,共3页
International Taxation In China
关键词
普通发票
管理
Regular invoice Management