如果把新税制比作一架高速运转的机器,增值税专用发票无疑称得上是维持这架机器运转的链条。增值税作为这次税制改革的核心税种,实行了国际上通行的凭发票注明税款抵扣制度,这使得增值税发票如同一根链条,从生产到流通,从批发到零售,把各个环节紧密连接了起来。其中任何一个环节出了问题,都会造成税款的流失。可以说,税制改革的成败在增值税, If the new tax system is compared to a high-speed machine, a VAT invoice is undoubtedly the chain that keeps the machine running. VAT as the core tax reform of the tax system, the introduction of internationally accepted by the invoice tax deduction system, which makes the VAT invoice as a chain, from production to circulation, from wholesale to retail, all aspects Closely linked up. Any one part of the problem, will result in the loss of taxes. It can be said that the tax reform success or failure in the value-added tax,