关于完善增值税防伪税控系统的几点思考

Controls the system about the consummation increment duty forgery-proof tax several ponders

由于增值税专用发票不仅能作为购销凭证，而且能够抵扣税款，兼有货币的某些职能，因而一些不法分子在利益的驱使下，采取虚开、代开、伪造专用发票等手段大肆偷逃国家税款，获得不法巨额利益，造成国家税款的大量流失。为了解决这一问题，维护税制的正常运行，国家税务总局和航天信息股份有限公司联合研制成功了增值税防伪税控系统，运用高科技手段解决利用增值税专用发票偷税骗税的问题。

Not only because the increment duty special-purpose receipt can take the buying and selling certificate, moreover can arrive buckles the tax money,has at the same time the currency certain functions, thus some unlawful elementes under the benefit obligation, adopt empty open, the generation open, methods and so on forge special-purpose receipt steal wantonly run away the na- tional tax money,obtains the illegal large amount benefit,creates the national tax money the massive outflows. In order to solve this problem ,maintained the tax system the normal operation,National Tax affairs Bureau and the astronautics information limited lia- bility company develops the increment duty forgery-proof tax to control the system successfully jointly,utilized the high tech method solution to smuggle using the increment duty special-purpose receipt deceives the tax the question.