１９９４年税制改革至今，一直困扰税务机关的一个问题就是如何加强增值税专用发票的管理。近年来尽管税务机关对增值税专用发票管理作了大量的工作，投入大量的人力和物力，并制定了相关的规定，但这个问题至今还不能彻底解决。虚开、代开增值税专用发票现象相当严重。如不加 One of the problems that has plagued tax authorities since the reform of the tax system in 1994 is how to strengthen the management of special VAT invoices. In recent years, despite the fact that the tax authorities have done a great deal of work on the management of special invoices for value-added tax, devoting a great deal of manpower and material resources and formulating the relevant provisions, this problem can not yet be completely solved. Fictitious, on behalf of the value-added tax invoices a serious problem. If not added