论文部分内容阅读
推行增值税防伪税控系统是国家为加强增值税管理，维护纳税人合法权益所采取的有力措施。经过几年的实践，有效地控制了假增值税专用发票的侵入给国家财政带来的损失。为了进一步防止虚、假增值税专用发票的侵害，国家又研制出防伪税控增值税专用发票（以下简称“专票”）的认
The implementation of value-added tax anti-counterfeiting tax control system is a powerful measure adopted by the state to strengthen the management of value-added tax and safeguard the legitimate rights and interests of taxpayers. After several years of practice, effectively control the loss of state treasury due to the invasion of false VAT invoices. In order to further prevent false or false VAT invoices against infringement, the state has also developed a special anti-counterfeiting tax-controlled value-added tax invoices (hereinafter referred to as “special votes”) recognized