本文针对现行增值税管控六系统的运作机理,阐明了要求企业配置专门的税控设备,并非是税务机关达到“以票管税”的必要条件,国外的现行做法也不是直接引进到我国实施的合理理由。在不要求企业配置专门的税控设备的前提下,本文提出一种网络化管控的流程设计,既体现了现行六系统的运行机制,也不增加企业纳税成本,同时也不过分增加税务机关的征税成本。 This article aims at the operating mechanism of the current value-added tax management and control system and clarifies that it is not necessary for the tax authorities to reach the “tax-in-charge” in order to allocate specialized tax-control equipment to enterprises. Foreign current practices are not directly introduced into our country Reasonable implementation. Under the premise of not requiring enterprises to allocate specialized tax control equipment, this paper proposes a network management and control process design that not only reflects the operating mechanism of the current six systems, but also does not increase the enterprise tax costs, but also does not excessively increase tax authorities Taxation costs.