各省、自治区、直辖市和计划单列市国家税务局:近期,增值税专用发票计算机稽核系统中的“属于作废发票”指标出现异常,严重影响金税工程运行质量。所谓“属于作废发票”,是指销货方已经按“作废”处理而购货方又用于抵扣进项税额的增值税专用发票(以下简称专用发票)。经调查分 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In recent years, the indicator of “belonged to the invalid invoice” in the special VAT invoice system has become abnormal, seriously affecting the operation quality of Golden Tax Project. The so-called “belonged to obsolete invoice” refers to the VAT invoice (hereinafter referred to as special invoice), which the seller has already handled according to the “obsolescence” and the buyer has used it to deduct the input tax. After investigation points