近期，青岛市李沧国税局在对辖区内的７家大型商贸企业进行了增值税专项纳税评估检查中发现，这些企业在增值税专用发票的开具环节存在重大虚开代开的隐患。由于商场给顾客开具增值税专用发票的依据是本企业商用收款机开具的普通发票，只要持有本企业商用收款机开具的普通发票 Recently, Qingdao Licang IRS in the area of ​​seven large-scale commercial enterprises conducted a special tax assessment of value-added tax inspection found that these enterprises in the special VAT invoice issuance section there is a major hidden dangers. As the mall to the customer invoices issued by the value-added tax is based on the commercial invoice issued by the business of ordinary invoices, as long as the holding of commercial cash registers issued by the company’s ordinary invoice