White note is a kind of favoritism in the infringement of the issuance or demand does not meet the standard of reliable vouchers and proof of receipt and payment of accounts to avoid supervision or tax evasion and tax evasion.

In today's economic development of daily life, the use of "white paper" accounting phenomenon is more, some enterprises to purchase products, pay for labor costs can not get to declare the tax stamps, and the receipt or pen to write a white paper into the accounts; some enterprises through these excuses to use the enterprise's cash or deposits, due to a variety of reasons, the money is spent, and no declaration of the tax stamps, in order to solve the shortage of money or deposits, most of them are not consistent with the financial management system. With the financial management system does not meet the provisions of the "white" (such as by the business operator to write a paper shows that some even the operator does not sign by the financial staff to make a show, etc.) top library, the "white" information authenticity, reasonable and legal and did not have a strict gatekeeper and gatekeeper. For example, some enterprises in order to give employees more "welfare", by the operator to a business fee of 20,000 yuan in the name of taking out the money, immediately sent to employees, but not from other enterprises to obtain labor invoices, but by the issuance of an indication of the manager's office seal stamped into the accounts.