随着市场经济的迅猛发展，一般纳税人的经营手段、经营方式、财务管理等也不断发生变化，传统税务管理手段和管理方式的滞后性和无效性越来越突出。从近年来全国发生的多起虚开增值税专用发票大要案来看，偷税税额巨大，作案手法隐蔽，且呈现出智能化、集团化和专业化的作案特 With the rapid development of market economy, taxpayers’ business methods, mode of operation and financial management are constantly changing. The lag and ineffectiveness of traditional tax management methods and management methods have become increasingly prominent. In recent years, many cases of fake VAT invoices that occurred across the country have shown that the amount of tax evasion is enormous, the modus operandi is hidden, and smart, collectivized and specialized crimes are committed