增值税运用的是税款抵扣原则，实行凭注明税款的专用发票进行抵扣的办法，所以税款抵扣环节成为增值税最重要的环节。少数犯罪分子利用增值税专用发票倒买倒卖、虚开、代开、假票真开、真票假开，曾一度给增值税的管理造成很大混乱。根据自治区国税局《纳税申报管理暂行办法） Value-added tax is the use of tax deduction principle, the implementation of the tax invoices Deduction Deduction method, so the tax deduction of the VAT part of the most important aspects. A small number of criminals using VAT invoices to buy and sell, fake, on behalf of, fake votes really open, the real vote fake, once to the management of value-added tax caused a lot of confusion. According to the autonomous region IRS "tax returns management Interim Measures)