随着税务部门实行增值税发票交叉稽核机制以后,虚开发票由生产销售环节发生了前移,包括了废旧物资收购、农副产品收购等免税环节以及交通运输环节和进口海关代征环节。虚开已经涉及所有政策允许抵扣的凭证,更为严重的是真票虚开已经成为一种普遍现象,不但涉及偷税而且涉及骗取出口退税。 With the implementation of the tax department’s VAT invoice cross-checking mechanism, fictitious invoices have been moved forward by the production and sales segments, including tax-free links such as acquisition of waste materials and acquisitions of agricultural and sideline products, as well as transportation and import customs clearance. Fraudulent evidence that all policies have been deductible has been implicated. What is even more serious is that the false vote has become a common phenomenon, involving not only tax evasion but also fraud on export tax rebates.