近年来 ,税务机关对增值税专用发票严加管理 ,有效地扼制了不法分子利用专用发票的违法行为。但在普通发票的使用中互相拆借、虚开、代开等严重的违法违规现象却时有发生 ,给一些不法分子造成可乘之机。仅就修理修配行业专项发票检查就发现 ,每年在鞍山市铁西区利用普通发票违 In recent years, the tax authorities strictly supervised VAT invoices and effectively curbed the criminal activities of criminals using special invoices. However, in the use of ordinary invoices, borrowing, falsifying, and other serious violations of laws and regulations occur from time to time, creating opportunities for some unscrupulous elements. Only repair the repair industry with a special invoice inspection found that Tiexi District, Anshan City, each year using the ordinary invoice