增值税一般纳税人在使用增值税专用发票的过程中，存在着一个权利与义务的问题。即纳税人在购进货物或应税劳务时．有权利要求销售方或提供者给自己开具字迹清楚工整、计算准确无误、内容填写齐全的增值税专用发票；而在开出增值税专用发票时，也有义务按照要求严格、完整、准 VAT General taxpayers in the use of VAT invoices in the process, there is a problem of rights and obligations. That the taxpayers in the purchase of goods or taxable services. Have the right to require the seller or the provider to give yourself clear and neat writing, calculation accuracy, complete the VAT invoices; and in the VAT invoices, there are also obligations in accordance with the requirements of strict, complete, accurate