由于增值税实行的是凭票抵扣的制度，增值税专用发票在税收征管中的作用就显得非常重要。纳税人只要有合法的进项发票就可以抵减销项税金，因此，一些经济领域的犯罪分子趋之若骛，纷纷擅越虚开增值税专用发票的雷池。从近年来破获的虚开增值税专用发票案件来看，这种犯罪活动 Since VAT is implemented by the system of debit deduction, VAT invoices in the tax collection and management becomes very important. As long as the taxpayers have legitimate invoices for imports, they can offset the sales tax. Therefore, some criminals in the economic field are all flocking to thunder and thunder who have falsified VAT invoices. Judging from the cases of fake VAT invoices uncovered in recent years, such criminal activities