发票是反映经济业务活动的书面依据,是纳税人进行会计核算和依法纳税的原始依据。因此,它的真实性、合法性关系到税收的完整,国家的利益。但是,虚开增值税专用发票却屡禁不止,严重干扰了经济秩序,给社会造成的危害极大。本文就从上海复旦复华税务惊天税案说起,共同探讨如何防范增值税犯罪。 Invoice is a written basis for reflecting economic business activities, is the original basis for taxpayers accounting and tax according to law. Therefore, its authenticity and legitimacy are related to the integrity of tax revenues and the interests of the state. However, the false VAT invoices have been repeatedly banned, seriously disturbing the economic order and causing great harm to the community. This article starts with the tax case of Fudan Fuhua in Shanghai to discuss how to prevent VAT crimes.