增值税进项发票是企业抵扣增值税的依据，如果在取得、保管时出现问题，往往使企业本应该抵扣的增值税进项税额不能得到抵扣，给企业带来不必要的纳税损失。同时，增值税进项发票也往往是税务主管机关的重点管理项目，如果在日常管理中出现问题造成少缴税款，伴随而来的是严厉? The VAT invoice is the basis for the enterprise to deduct VAT. If problems arise during the acquisition and storage, the input VAT of the enterprise that should be deductible should not be deductible, resulting in unnecessary tax losses for the enterprise. At the same time, the VAT invoice is often the key management project of the tax authorities, if problems arise in the day-to-day management resulting in less tax, with the harsh?