近年来,随着金税工程的不断完善,代开、虚开增值税专用发票的犯罪活动得到了有效的遏制。但是,利用增值税专用发票犯罪的案件并未完全杜绝,特别是增值税一般纳税人暂认定期间的管理存在较大漏洞,需要引起重视,以切实做好增值税一般纳税人暂认定期间的前、后期管理。 In recent years, with the continuous improvement of the Golden Tax Project, the criminal activities of opening up and fooling the VAT invoices have been effectively checked. However, the use of value-added tax invoices crime cases have not been completely eliminated, in particular, the general VAT taxpayer temporarily suspended management there is a big loophole, you need to pay attention to effectively VAT General taxpayer temporary fixed period ago , Post-management.