对税务所代开增值税专用发票的思考林燕以增值税为核心的新税制改革出台后，为我国的税制与国际贯例接轨开创了一个新局面。然而，鉴于我国的国情，沿海和山区经济发展仍不平衡，纳税人规模大小不一，企业中小规模纳税人还占有一定的比例。对这支在经济建设中发挥积极作用... Reflections on tax-specific VAT invoices Lin Yan After the introduction of the new tax reform centered on value-added tax, a new situation has been created for China’s tax system in line with international practice. However, in view of the national conditions in our country, the economic development in the coastal areas and in the mountainous areas is still unbalanced. The scale of taxpayers varies from one enterprise to another, and the proportion of small and medium-sized taxpayers in enterprises also occupies a certain proportion. To play an active role in economic construction