1.背景1994年,我国的工商税收制度进行了重大改革。这次税制改革的核心内容是建立以增值税为主体的流转税制度。增值税从税制本身来看,它易于公平税负,便于征收管理。但新税制出台以后,由于税务机关当时还比较缺乏对纳税人使用增值税专用发票进行监控的有效手段,一些不法份子趁机利用伪造、倒卖、盗窃、虚开 1. Background In 1994, China’s industrial and commercial tax system underwent major reforms. The core content of this tax reform is to establish a turnover tax system based on value-added tax. Value-added tax From the tax system itself, it is easy to fair tax burden, easy to collect management. However, after the introduction of the new tax system, due to the fact that the tax authorities also lacks effective means of monitoring the taxpayers’ use of special VAT invoices at the time, some unscrupulous elements took the opportunity to use forgery, reselling, theft and falsification