近几年，废旧物资和农副产品收购企业如雨后春笋般遍布各地，这些企业大都存在着偷漏税问题。这类企业偷税的手段较多，如隐匿收入、虚报抵扣等等，但其偷漏税手段利用最多、最为隐蔽的则是虚报抵扣。虚报抵扣之所以倍受不法业户青睐，具体说来有以下原因：１．发票自开自抵缺 In recent years, the acquisition of waste materials and agricultural byproducts have sprung up everywhere, and most of these enterprises have the problem of tax evasion. Such means of tax evasion are more, such as concealed income, false deduction and so on, but its use of tax evasion means the most, the most subtle is the false deduction. The reason why false deduction deduction is much favored by unscrupulous employers, specifically for the following reasons: 1. Invoice since opening up