增值税专用发票使用中存在的问题及现实选择刘玉东增值税是我国今年流转税制改革的核心内容，是现行工商税制中的主体税之一，它征收面广、收入量大。实行增值税能够达到公平税负的目的，有利于企业间的公平竞争和国民经济健康发展。而对增值税管理实行专用发票办法，又是... The Problems Existing in the Use of Value Added Tax Special Invoices and Reality Choice Liu Yudong Value added tax is the core content of this year’s circulation tax system reform and one of the main taxes in the current industrial and commercial tax system. The implementation of value-added tax can achieve the purpose of fair tax burden, which is conducive to fair competition among enterprises and the healthy development of the national economy. However, the implementation of special VAT invoice management approach, but also ...