各省、自治区、直辖市和计划单列市国家税务局:近据部分地区反映,一些增值税一般纳税人(以下简称一般纳税人)利用与小规模纳税人交易不需要开具增值税专用发票(以下简称专用发票)的机会,转手开具给第三方一般纳税人用于骗税的现象较为突出。为防范此种虚开专用发票行为,堵塞利 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to reports from some regions, some value-added tax general taxpayers (hereinafter referred to as general taxpayers) do not need to issue value-added tax special invoices for transactions with small-scale taxpayers Invoices), the opportunity to change hands to third-party taxpayers in general tax fraud phenomenon is more prominent. In order to prevent such fake invoices, blocking Lee