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随着税收体制改革的不断深入,关于增值税专用发票使用管理的新举措也不断出现,就具体代开增值税专用发票和发票使用情况的管理,笔者谈谈个人的看法: 一、虽然专用发票的安全问题已成为发票管理的重点之一,并先后推出了代管和集中代管专用发票的举措,而代开专用发票的隐患由于实施分散管理而显突出。笔者认为代开专用
With the continuous deepening of the reform of the tax system, the new measures on the management of the VAT invoices are also emerging. The author specifically discusses the management of VAT invoices and the use of invoices. The author refers to personal opinions: 1. Although special invoices Has become one of the focuses of invoice management and has introduced the measures of escrow and centralized escrow special invoices. The hidden dangers on behalf of special invoices have become prominent due to the implementation of decentralized management. I think on behalf of open dedicated