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目前,随着增值税新税制的深入实施,专用发票的管理问题日趋突出,不法分子利用专用发票骗取扣税、退税的活动日益严重,这对维护正常的经济秩序,对新税制的健康运行,对确保国家税收收入形成很大威胁。要解决这些问题,除对不法分子要依法严惩外,根本在于强化专用发票的负责制、使用、检查和稽核各项工作,采取得力措施,搞好综合治理。为此,国家税务总局特作如下通知:
At present, with the deepening implementation of the new value-added tax system, the management of special invoices has become increasingly prominent. Criminals using special invoices to defraud tax deductions and tax rebates are becoming more and more serious. This is of great significance to safeguarding the normal economic order and the healthy operation of the new tax system. To ensure that the formation of a great national tax revenue threat. To solve these problems, in addition to punishing lawless elements according to law, the fundamental purpose is to strengthen the accountability system for special invoices, use, inspect and audit all the work, adopt effective measures and improve comprehensive governance. To this end, the State Administration of Taxation specially made the following notice: