增值税专用发票,是一种商事凭证和税票的结合物,兼具经济往来证明和税款抵扣双重功能。正因为增值税专用发票具有如此神奇功效,国家非常重视它的管理。国务院一位主要负责人就曾指示,要象管理钞票一样管理好增值税专用发票。尽管如此,现在增值税专用发票中的违法违章现象越来越多,林林总总有几十种,这些现象后背隐藏的手段也各有千秋。总的归纳起来,不外乎两类:一 The VAT invoice is a combination of commercial voucher and tax invoice, which has the dual functions of economic exchange certificate and tax deduction. Because VAT invoices have such a magical effect, the state attaches great importance to its management. A major person in charge of the State Department once instructed them to manage VAT invoices as well as managing banknotes. In spite of this, there are more and more violations of laws and regulations in special VAT invoices, and there are dozens of kinds of forestry. The hidden means of these phenomena are also different. In summary, it is nothing more than two categories: