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推行金税工程是我国加强增值税管理,保障国家税收,防范和严厉打击各种偷、骗增值税等违法犯罪活动的重要手段,是国家实现税收信息化管理的重要组成部分。目前金税工程运行质量不断提高,但是,笔者认为,金税工程中红字增值税专用发票的处理问题不可小视,否则将造成一定程
The implementation of the golden taxation project is an important means for our country to strengthen the administration of value-added tax, safeguard the state revenue, prevent and severely crack down all kinds of illegal and criminal activities such as stealing and cheating value-added tax, and is an important part of the state’s management of taxation informationization. At present, the operation quality of the Golden Tax Project is constantly improving. However, in my opinion, the issue of handling special VAT invoices in the Golden Tax Project can not be underestimated, otherwise it will result in a certain course