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我国增值税发票实行防伪税控开票系统后,有效地控制了虚开增值税发票的违法行为。可是,不法分子将虚开行为转向了可以抵扣增值税的交通运输业发票,骗取国家税款。如何加强交通货运业发票管理,确保增值税正确抵扣进项税,笔者根据我国目前交通运输业管理现状,在现有的税收管理体制不变的情况下,谈几点想法: 一、发票之事大如天,税务机关严把关 (一)调整现有政策、统一交通货运发票管理权
After the introduction of China’s VAT invoice anti-counterfeiting tax-controlled billing system, effectively control the false VAT invoices illegal. However, criminals will be false behavior turned to the VAT invoices can be deducted, to defraud the national tax. How to strengthen the management of invoices in freight transportation industry and ensure the correct deduction of input tax on value-added tax. According to the current situation of transportation management in our country, I would like to talk a few ideas about the existing tax administration system: First, Big day, the tax authorities strict checks (A) to adjust the existing policies, unified management of freight transport invoices