新税制实施以来，增值税作为一个全新税种，在国家税收制度中占有重要位置，在国家财政收入中也占有很大比重。但也应看到当前增值税专用发票犯罪现象频频发生，犯罪分子的新手段、新花样层出不穷，严重扰乱了国家的经济秩序，导致了国家税款的大量流失。虚开增值税专用发票犯 Since the implementation of the new tax system, as a new type of tax, value-added tax occupies an important position in the national tax system and also accounts for a large proportion of the national revenue. However, it should also be noted that the frequent occurrence of crime in the special VAT invoice, the new tactics and new tricks of criminals emerge one after another, seriously disturbing the country’s economic order and causing a drastic loss of state taxes. Fake VAT invoices