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●专用发票除存在假票，真票假开、虚开外，已声明作废的支票仍被继续使用的“废票”问题也相当突出●专用发票防伪印制不能根本解决问题，出路应在于：在征管手段落后的情况下，如何克服稽查力量的不走。因此，建议：（1）专用发票实行“支票式”管理，以解决防伪问题；（2）规定纳税人的进项税额申报须经会计师事务所等社会中介机构进行真实性审计，才能予以抵扣；（3）采用选择抽查和随机抽查相结合的办法，以科学地确定稽查重点，提高稽查效率；（4）暂时仍将销售环节改征管业税，虽是消极的，但在一定条件下或许是可行的。
● Dedicated invoice in addition to the existence of fake votes, false fake, fake, the statement has been invalidated the use of the check is still “bad ticket” problem is quite prominent ● Special Invoice anti-counterfeit printing can not fundamentally solve the problem, the way lies: Under the circumstance of the backward collection of the means of supervision, how to overcome the power of inspection does not go. Therefore, it is suggested that: (1) Specialized invoices should be subject to “check-type” management in order to solve the problem of anti-counterfeiting; (2) Taxpayers’ input tax declarations must be authenticated by social intermediaries such as accounting firms before they can be deducted; (3) adopting a combination of selective random sampling and random sampling to scientifically determine the audit focus and improve audit efficiency; (4) temporarily changing the sales tax to property management tax is negative, but under certain conditions may be feasible.