加强增值税专用发票管理对策研究

文章通过对我国当前增值税发票流通中纳税人、地方政府和不法分子三个方面存在问题的分析和研究 ,提出了加强增值税专用发票管理的具体对策 :加大税务司法机关管理力度 ;建立增值税发票计算机网络监督系统 ;加强增值税进项税控制 ;加强对企业财务人员的管理。

Research in countermeasures to solve problems of special invoice of VAT

Analysis the currently prevailing problems in the circulation of special invoice of VAT, from three angles of taxpayers, local governments and VAT law offenders, the author of this article has provided several concrete measures to solve these problems, which include intensification of tax administrative authorities' enforcement, establishment of computerized VAT special invoice supervision national system, strengthening management of input tax for the period as well as accounting personnel in enterprises.