为小规模纳税人代开增值税专用发票问题初探赵熙光一、为小规模纳税人代开增值税专用发票存在的问题为小规模纳税人代开增值税专用发票，就其“代开”本身而言，是为了适应增值税凭专用发票抵扣进项税金的要求。就增值税的有关规定、政策而言，这种“代开”的办法并非长远... For small-scale taxpayers to open special VAT invoices On the issue of Zhao Xiguang A small taxpayers on behalf of the value-added tax invoices on the existence of the problem For small-scale taxpayers on behalf of the VAT invoices, on its “on behalf of” itself In terms of, is to meet the value-added tax with a special invoice to offset the input tax requirements. On the relevant provisions of the VAT, the policy, this “on behalf of” approach is not long-term ...