新税制的显著特点是增值税实行发票道道抵扣的计税方法,发票的真实性直接影响税收收入。因此增值税征管的关键是对发票进行有效的稽核。笔者结合我国具体国情,为此构想了三种模式。 一、初级模式: 以税务部门的单机为工作站,用现有的邮电通讯线路联结,建立起税 The salient feature of the new tax system is the method of tax deduction of VAT invoices, the authenticity of the invoice directly affects the tax revenue. Therefore, the key value-added tax collection and management of the invoice for effective audit. Based on China’s specific national conditions, the author has conceived of three modes. First, the primary mode: a single unit of the tax department as a workstation, with the existing post and telecommunications lines to connect and establish a tax