各省、自治区、直辖市和计划单列市国家税务局：最近，一些地区国家税务局询问，对纳税人取得虚开的增值税专用发票（以下简称专用发票）如何处理。经研究，现明确如下：一、受票方利用他人虚开的专用发票，向税务机关申报抵扣税款进行偷税，应当依照《中华人民共和国税收征收 State tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Recently, the State Administration of Taxation in some regions inquired about how taxpayers obtained false fake value-added tax invoices (hereinafter referred to as special invoices). After the study, it is clear as follows: First, the recipient of the use of the false invoices of others false tax declaration to the tax authorities for tax evasion should be in accordance with the "People’s Republic of China tax collection