所谓建立增值税专用发票内部凭证传递制度,就是纳税人或税务部门开出的增值税专用发票除给购货人一联外,还将一联通过购货地税务主管部门经邮局传递给购货人的税务主管部门,购货人的税务主管部门根据购货人的增值税专用发票上所注明的税款,与购货地税务 The so-called establishment of a special VAT invoice internal voucher delivery system is the taxpayers or tax departments out of VAT invoices in addition to the purchaser a couplet, but also through the purchase of a tax department in charge of the post office passed to the purchase The competent tax authorities of the people and the tax authorities of the purchaser shall, in accordance with the tax specified on the VAT invoice of the purchaser, and the tax of the place of purchase