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自１９９４年实行新税制以来 ,增值税对保障国家财政收入的稳定增长、强化宏观经济调控起到了积极的作用。但是税收征管工作仍然有待进一步加强和完善。由于增值税实行专用发票上注明的增值税款进行抵扣制度 ,利用增值税发票犯罪的行为时有发生 ,而且呈现愈益严重的趋势。多年
Since the introduction of the new tax system in 1994, the value-added tax has played a positive role in ensuring the steady growth of state revenue and strengthening macroeconomic regulation and control. However, tax collection and administration work still needs to be further strengthened and improved. Due to the value-added tax invoices on the specified value-added tax deduction system, the use of value-added tax invoices crime has occurred, but also showed the increasingly serious trend. for many years