近来一些企业反映，在购销业务中对非故意取得了虚开的增值税专用发票后如何重新从销售方取得专用发票的程序不清楚，以至于征纳双方发生争议。一些企业在未取得销售方所在地国税机关出具证明的情况下，认为只要重新从销售方取得了真实、合法、有效的专用发票且取得的专用发票 Recently, some enterprises have reported that the procedure for obtaining a special invoice from the seller after purchasing a false invoiced value-added tax invoice in the purchase and sale business is not clear, so that the parties involved in the dispute are admitted. Some enterprises in the country where the seller did not obtain the certificate issued by the tax authorities, that as long as the re-obtained from the seller to obtain a true, legal, valid special invoice and made a special invoice