近接一些地区反映,在购货方(受票方)不知道取得的增值税专用发票(以下简称专用发票)是销售方虚开的情况下,对购货方应当如何处理的问题不够明确。经研究,现明确如下: 购货方与销售方存在真实的交易,销售方使用的是其所在省(自治区、直辖市和计划单列市)的专用发票,专用发票注明的销售方名称、印章、货物数量、金额及税额等全部内 Proximity of some regions reflects that the issue of how the buyer should be handled is not clear enough when the purchaser (recipient) does not know that the VAT invoice (hereinafter referred to as the special invoice) obtained by the purchaser (hereinafter referred to as the special invoice) is not available to the seller. After the study, it is clear as follows: There is a real transaction between the buyer and the seller, the seller uses the special invoice of the province (autonomous region, municipality directly under the Central Government and city of plan), the seller name, seal, The number of goods, the amount of tax and all other