新的增值税实施以来运转正常，但也存在一些不可忽视的问题，如增值税中出现的“换票”现象，其基本形式有以下几种：一、收购凭证与增值税专用发票（以下简称专用发票）的换票企业购进废旧物资，应当取得出售方企业的专用发票票没有得到，反而由购进企业出具收购凭证，有些购? Since the implementation of the new value-added tax, the operation has been normal, but there are some problems that can not be ignored. For instance, the phenomenon of “exchange of votes” appearing in the VAT has the following basic forms: I. Acquisition vouchers and special VAT invoices Special invoice) for the replacement of enterprises to buy used materials, should be made to sell the company’s special invoice has not been obtained, but by the purchase of the company issued a certificate of acquisition, some purchase?