近日 ,上海市国家税务局以沪国税征（２０００）３１号文件转发《国家税务总局关于新版电脑增值税专用发票使用问题的通知》（国税函［２０００］２３７号） ,内称 :“近期 ,一些地区询问 ,未纳入增值税防伪税控系统管理的企业是否可以开具新版电脑增值税专用发票。为了便于各 Recently, the State Administration of Taxation of Shanghai transmitted the Circular of the State Administration of Taxation on the Use of Dedicated Invoices for Value-Added Taxes on Computers (Guoshuihan [2000] No. 237) with the document of Shanghai State Taxation (2000) No. 31 stating: "In the near future, In some areas, companies that have not been included in the management of VAT security systems can issue new versions of computerized value-added tax invoices