一、弱化增值税专用发票的作用,辅之以“查实审核”的办法“查实审核”是指税收征管人员在办税服务厅审核的基础上,深入企业对纳税人的财务账册和库存实物进行实地核查,进一步检验企业纳税申报的准确性和真实性。为提高效率,可以采取对纳税人实行分类审核的办法进行。首先,根据 First, to weaken the role of special VAT invoices, supplemented by “verification verification” approach “Verification” refers to the tax collection staff in the tax service hall audit on the basis of in-depth business taxpayer’s financial books and physical inventory carried out Field verification, to further test the accuracy and authenticity of corporate tax returns. In order to improve efficiency, taxpayers may adopt the method of carrying out classification and examination. First, according to