一、对“以票管税”模式的反思目前我国增值税管理主要采用“以票管税”的模式,通过管住增值税专用发票,实现对增值税进、销项税额的有效监控,从而达到保障增值税收入的目的。那么这种“以票管税”模式是否真能管好增值税呢?笔者认为这点很值得思考。(一)对“票”的源头是否监 I. Reflections on the Mode of “Tax-on-charge Taxes” At present, the VAT management of China mainly adopts the mode of “administering tax by stamp duty” and effectively controls the import and export of value-added tax through the special invoice for value-added tax, so as to effectively To protect the value-added tax revenue purposes. So this “tax management” mode can really manage the VAT? I think this is very worth considering. (A) of the “vote” is whether the source of supervision