金税工程的上线运行,有效地堵塞了利用增值税专用发票偷骗税问题的发生。但是,凭普通发票抵扣税款的农副产品收购发票、废旧物资收购发票和道路货运发票(以下简称“三票”)的管理问题却一直没有得到较好解决,成为增值税管理中的一个难点问题,影响了增值税链条的完整性,是当前税 Golden tax project on-line operation, effectively blocking the use of special VAT invoices tax fraud occurred. However, the management problems of agricultural and sideline products purchase invoices, waste materials purchase invoices and road freight invoices (hereinafter referred to as “the three votes”) deducted by ordinary invoices have not been well resolved and have become a difficult point in VAT management The problem, affecting the integrity of the VAT chain, is the current tax