我国现行的增值税是凭增值税专用发票注明的税额抵扣税款的征税办法。憎值税专用发票是对增值税征收管理起决定作用的凭证，它既体现纳税义务的发生，又表明其课税流转额的多少，同时还是计算进项税额的依据。增值税专用发票已成为增值税征管的关键。目前，企业开具增值税专用 The current value-added tax in our country is a method of tax deduction of taxes with the amount of tax specified in the VAT invoice. Hatred tax special invoice VAT collection management plays a decisive role in the voucher, which reflects the tax liability occurs, but also shows how much of the tax turnover, but also the basis for calculating the amount of input tax. VAT invoices have become the key to VAT collection and management. At present, enterprises issued value-added tax only