增值税专用发票(以下简称专用发票),不仅是纳税人用于财务核算的商事凭证,同时,也是纳税人用于抵减销项税款的完税证明。因此,专用发票一投入使用便受到不法分子的注意,各地倒卖、伪造专用发票的事时有发生。目前,一场专用发票打假的专项斗争正在神州大地全面铺开,为了最大限度地打击假专用发票的流通,笔者认为必须从以下几个方面加强专用发票管 The special VAT invoice (hereinafter referred to as the special invoice) is not only a commercial voucher used by the taxpayer for financial accounting, but also a taxpayer’s proof of tax deduction for tax deduction of output tax. Therefore, a dedicated invoice put into use by unscrupulous elements will be the attention of all over the reselling, fake invoices for special occasions. At present, a special fight against fake invoices is in full swing in vast territory. In order to crack down on the circulation of fake special invoices to the maximum, I think it is necessary to strengthen the special invoice pipe from the following aspects