在增值税税案中，利用增值税发票“真票假开“或“假票真开”偷税的比重占大多数。从外部看，一些不法这徒利用发票舞弊，利欲熏心、铤而走险，从事偷骗税活动，国家通过采取严厉法律打革措施，可以令真却步；但从内部署，现行的增值税法律法规不健主，有隙习钻是造成税案颁发 In the case of value-added tax, the proportion of tax evasion using value-added tax invoices “fake tickets” or “fake votes really open” accounts for the majority. From the outside, some unscrupulous people resort to fraudulent invoices, wanton smuggling, desperation, engage in tax fraud activities, the state through the adoption of stringent legal reform measures can be really deterred; but from the internal arrangements, the current value-added tax laws and regulations are not healthy , Gaping drill is caused by tax case