现在,我国正在加快税务信息化建设步伐。许多企业已经使用电脑及 IC 卡开具增值税专用发票,并通过网上报税方式申报企业税款,同时也在逐步开展增值税发票抵扣联的网上认证业务。笔者所在的企业是上海较早实行增值税专用发票抵扣联网上认证系统的试点单位。在实际 Now, our country is accelerating the pace of tax information construction. Many companies already use computers and IC cards to issue special VAT invoices and declare corporate taxes through the online tax filing method. Meanwhile, they are also gradually implementing the online certification business of value added tax invoice deductions. The author where the author is Shanghai earlier implementation of special VAT invoices deduction network certification system pilot units. In fact