从基层征管实践看强化专用发票管理张传泳我们在日常的增值税征管实践，特别是专用发票的管理工作中，发现了一些问题，应当引起重视，尽快研究解决。从专用发票的使用和保管方面看，存在的主要问题是：１．填写不规范，特别是一些人非法代开，虚开专用发票的犯罪行为十分... From the grass-roots collection and management practices to strengthen the management of special invoices Zhang Chuan Yong We in the daily practice of value-added tax collection, especially in the management of special invoices, found some problems that deserve our attention, as soon as possible to study and solve. From the use of special invoices and custody, the main problems are: 1. Fill in non-standard, in particular, some people illegally open on behalf of the fake invoices crime ...