增值税专用发票管理中存在的问题及对策□李德斌新税制实施以来，一些不法分子千方百计在增值税专用发票上大作文章，不惜采用伪造、倒卖、盗窃、谎报丢失等手段以达到偷税、骗税的目的。针对这些情况，国家出台了很多政策规定，以加强这方面的管理，税务部门对此也高度重... Problems and Countermeasures in the Management of Special VAT Invoices Li Debin Since the implementation of the new tax system, some unscrupulous elements have made every effort to make a fuss about special invoices for value-added tax. They have resorted to such means as falsification, resale, theft and misrepresentation to achieve tax evasion and tax fraud purpose. In response to these circumstances, the state has promulgated many policies and regulations to strengthen management in this regard, which is also highly respected by the tax department ...