分析和探讨建企“营改增”后,增值税专用发票在保管、传递、开具和取得四个重要管理环节中容易出现的问题和企业可能遇到的特殊情况,寻求建筑业“营改增”后增值税专用发票的管理技巧,以期能促进企业提高对增值税发票的监控力度,防范增值税发票管理风险。 After analyzing and discussing the problems of the four important management aspects of custody, transfer, issuance and acquisition of special VAT invoices after the establishment of enterprises and the change of “ Battalion to VAT ”after the VAT invoice management skills, with a view to promote enterprises to enhance the monitoring of value-added tax invoices, prevent VAT invoice management risk.