当前，随着依法治税工作的深入开展，偷逃增值税的花样也在不断翻新。就增值税而言，采取进项税额来确定本期申报的进项发票抵扣额，以达到偷逃税的目的是惯用的伎俩。其常用手段之一：“以销定进”。即根据本期的销售额来确定本期申报的进项发票抵扣额，前提条件是商家或者厂 At present, with the deepening of tax administration in accordance with the law, the pattern of stealing value-added tax is also constantly being renovated. In terms of value-added tax, it is a common practice to adopt the input tax amount to determine the amount deducted for incoming invoices declared in this period in order to achieve the purpose of tax evasion. One of the commonly used means: “Pin to enter.” That is, according to the current sales to determine the amount of the current declaration of the invoice deduction, provided that the business or factory