国家税务总局近日以国税发[2000]187号文发出通知称,近接一些地区反映,在购货方(受票方)不知道取得的增值税专用发票(以下简称专用发票)是销售方虚开的情况下,对购货方应当如何处理问题不够明确。经研究,现明确如下:购货方与销售方存在真实的交易,销售方使用的是其所在省(自治区、直辖市和计划单列市)的专用发票,专用发票注明的销售方名称、印章、货物数量、金额及税额等全部内容与实际相符,且没有 Recently, the State Administration of Taxation issued a notice in Guoshuifa [2000] No. 187 that some proxies reported that the VAT invoice (hereinafter referred to as the special invoice) obtained by the purchaser (ticket issuer) was not known to the seller The case of the buyer should be how to deal with the problem is not clear enough. After the study, it is clear as follows: there is a real deal buyers and sellers, sellers use their provinces (autonomous regions, municipalities and municipalities separately listed) invoices, special invoices indicate the name of the seller, seal, The quantity, amount and tax amount of the goods are all in accordance with the actual situation, and not