利用增值税专用发票进行偷骗税,是新税制实施过程中经济犯罪的新特点。它严重破坏了国家税收秩序,阻挠了新税制的正常运行,导致税款大量流失,威胁着我国的经济改革和经济建设。因此,围绕着增值税专用发票而展开的偷骗税与反偷骗税的斗争已成为税收战线上乃至全社会关注的焦点。笔者根据税收征管实践,对加强专用发票管理提出如下意见:一、严格按照增值税一般纳税人认定的审批条件,实行专管员初审、基层税务所复审、市(县)局终审的办法,把 The use of special VAT invoices for tax fraud is a new feature of economic crimes in the implementation of the new tax system. It has seriously damaged the national tax order, obstructed the normal operation of the new tax system, caused a drastic loss of taxes and threatened China’s economic reform and economic construction. Therefore, the fight against fraudulent tax and antitheft tax, which is based on the special VAT invoice, has become the focus of attention on the tax front and even the whole society. According to tax collection and management practices, the author puts forward the following opinions on strengthening the management of special invoices: First, in strict accordance with the examination and approval conditions determined by the general taxpayers of value added tax, implement the preliminary examination of the specialists and the review of the tax authorities at the grassroots level, and the final examination by the municipal (county)