随着金税工程的顺利实施，特别是防伪税控系统的推广应用，通过虚开增值税专用发票等手段进行偷税的犯罪行为得到了有力的遏制。但最近，某稽查局在工作中，通过协查系统查获了某企业以增值税专用发票虚假作废为手段，进行偷税的案件，反映出防伪税控系统下偷税的新动态。该企 With the smooth implementation of Golden Tax Project, especially the popularization and application of tax control system, the crime of tax evasion by means of falsifying VAT invoices and other means has been effectively checked. Recently, however, a certain inspection bureau seized a case of tax evasion by means of a false VAT voucher for special VAT invoices obtained through an investigation system during the work of a certain inspection bureau, reflecting the new trend of tax evasion under the anti-counterfeiting tax control system. The company