自从实行专用发票抵扣税款制度,有些单位和个人就把非法虚开专用发票作为“创收”的平台、骗取出口退税的途径。对此,国家采取了一系列严厉措施打击这类犯罪,犯罪人员都受到了应有的惩处,然而还是有人不接受教训,受利益的驱动,继续实施虚开专用发票 Since the implementation of a special invoice deduction tax system, some units and individuals have illegally opened up private invoices as a platform for “revenue generation” and cheated export tax rebates. In response, the state has taken a series of severe measures to crack down on such crimes and the criminals are punished accordingly. However, some people still refuse to accept the lessons and are driven by the interests and continue to implement the falsified special invoices