增值税专用发票管理中的问题及其对策田章焕增值税专用发票不仅是纳税人经济活动中的重要商事凭证，而且也是兼记购货方进项税额和销货方纳税义务的合法证明，对增值税的计算和管理、税务稽查起着决定性的作用，是一个与完税证同等重要的有价证券。为此，各级税务部门十分... VAT invoices management problems and solutions Tian Zhanghuan value-added tax invoices not only an important commercial event in the taxpayers economic activities, but also the purchase of both the input tax and the legal obligations of the seller to pay taxes, the value-added tax The tax audit plays a decisive role in the calculation and management of tax receipts. It is a negotiable securities that is as important as the Duty-Paying Certificate. To this end, the tax department at all levels very ...