新税制实施后，增值税实行凭专用发票注明税款进行抵扣的制度。由于新旧税制处于过渡时期，一些管理措施没有及时跟上，个别企业便大钻政策空子，利用发票做文章，结果出现了一些反常现象。企业五花八门的偷税手段形成了吞噬国家税款的无形“黑洞”。手段之一：暗渡陈仓。一是 After the implementation of the new tax system, the implementation of value-added tax with a dedicated invoice to specify the tax deduction system. As the old and new tax systems were in a transitional period, some management measures were not kept in step in time. As a result, some enterprises made big mistakes and made use of the invoices to make essays. As a result, some anomalies appeared. A wide range of corporate tax evasion forms an invisible “black hole” that engulfs state taxes. One of the means: secretly crossing the warehouse. One is