2014年10月以来,国家为扶持小微企业发展,对小微企业代开普通发票应缴纳增值税的优惠力度加大。但2016年5月“营改增”全面实施后,在全月开票销售额或营业额不超过3万元、征管部门只代开发票不征增值税的部分纳税人中,出现了通过拆分开具发票等手段逃避纳税义务的情况,由此造成小微企业代开增值税发票份数和代开金额比政策出台前均出现较大幅度增长,而上缴税金却出现大幅下降形象,以致经常出现各征收机关服务 Since October 2014, the state has stepped up its preferential treatment to support the development of small and micro enterprises and to pay VAT for small and micro enterprises on behalf of ordinary invoices. However, after the full implementation of the “VAT reform” in May 2016, the sales volume or turnover of invoices did not exceed RMB 30,000 for the entire month and the tax collection and administration department only passed the taxpayers who invoiced and did not collect value-added tax Split invoices and other means to evade tax obligations, resulting in small and micro enterprises on behalf of the open value-added tax invoices and on behalf of the opening than the policy before the introduction of more substantial growth, while the tax payment has dropped sharply image, resulting in Often appear the collection agencies services