近年来,虚开增值税专用发票的犯罪活动十分猖獗,在司法实践中,虚开增值税专用发票犯罪的形式也层出不穷。不过,在严厉打击此类犯罪的同时,也不应忽略对于某些对所接受的增值税专用发票属于虚开的事实并不知情也不可能知情的“善意受票人”的保护,只有这样才能够更好地维护市场交易的安全与稳定。 In recent years, the fake VAT invoices have been rampant in criminal activities. In the judicial practice, the forms of falsifying VAT invoices have also emerged one after another. However, while cracking down on such crimes, we should not neglect the protection of certain “bona fide lenders” who are not aware of or are not informed of the fact that certain VAT invoices received are false, Only in this way can better safeguard the security and stability of market transactions.