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本文从供电公司与自然人之间的供电合同案例出发,对营改增后租赁关系下的涉税问题和增值税发票的开具与虚开判定及预防工作进行了探讨。
Based on the case of power supply contract between power supply company and natural persons, this paper discusses the tax-related issues and the issuance and falsification of VAT invoices after the VAT reform.