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新税制的显著特点是增值税实行发票道道抵扣的计税方法，发票的真实性直接影响税收收人，因此，增值税征管的关键是对发票进行有效的稽核。国家税务总局负责人在税制改革的讲话中指出：增值税发票要实行专门的管理稽核制度，要实现电算化。笔者结合我国具体国情，构想了三种模
The salient feature of the new tax system is the method of tax deduction for VAT invoices. The authenticity of the invoice directly affects the tax revenue. Therefore, the key point of collecting value-added tax is to conduct an effective audit of the invoices. The head of the State Administration of Taxation pointed out in his speech on the tax reform that the VAT audit should be implemented through a special system of management and auditing so as to achieve computerization. I combine the specific national conditions in our country, conceived three kinds of molds