最近,一些地区国家税务局询问,对纳税人取得虚开的增值税专用发票(以下简称专用发票)如何处理。经研究,现明确如下: 一、受票方利用他人虚开的专用发票,向税务机关申报抵扣税款进行偷税的,应当依照《中华人民共和国税收征收管理法》及有关规定追缴税款,处以偷税数额五倍以下的罚款;进项税金大于销项税金的,还应当调减其留抵的进项税 Recently, some local tax authorities inquired about how taxpayers have falsified VAT invoices (hereinafter referred to as special invoices). After the study, it is clear as follows: First, the ticket holder to use other people’s fake invoices, the tax authorities to declare the tax deductions for tax evasion, should be in accordance with “People’s Republic of China Tax Collection and Administration Law” and the relevant provisions of tax recovery, Impose a fine of not more than five times the amount of tax evasion; if the input tax is greater than the output tax, it should also reduce the input tax retained by it