目前我国工商企业实行增值税制 ,对一般纳税人实行的凭增值税专用发票抵扣税款制度。因此 ,增值税专用发票的地位在整个纳税环节显得尤为重要 ,可以说国税机关的征管工作主要集中在增值税专用发票的管理上。为了保证增值税发票合法使用 ,税务机关就出台了很多管理办法和行政措 At present, China’s industrial and commercial enterprises to implement value-added tax system, the implementation of the general taxpayer with value-added tax special invoice deduction system. Therefore, the status of value-added tax invoices is particularly important throughout the tax payment process. It can be said that the tax collection and administration of the tax authorities mainly focuses on the management of special invoices for value-added tax. In order to ensure the legal use of VAT invoices, the tax authorities have introduced a number of administrative measures and administrative measures