新税制运行已四年多，目前对增值税的管理特别是对进项税额的管理．从对取得的增值税专用发票税额抵扣的严格控制，到收购发票使用的全面监管等都得到了普遍提高，正逐步走上规范化道路。但由于一部分纳税人纳税意识淡薄及企业办税人员更换频繁等原因，企业在进项税额的抵扣上 The new tax system has been in operation for more than four years. At present, the administration of value-added tax, especially the management of input tax, has been conducted. From the strict control over the deductible VAT invoices obtained, to the comprehensive supervision of the use of purchase invoices, etc., these measures have all along been gradually raised and are gradually being standardized. However, part of the taxpayers due to lack of awareness of tax payment and corporate tax officers frequently replaced and other reasons, enterprises in the input tax credit