专用发票,是增值税一般纳税人销售货物或者提供应税劳务开具的发票,是购买方支付增值税额并可按照增值税有关规定据以抵扣增值税进项税额的凭证。“营改增”对企业的改变和影响,最直观的无疑是增值税专用发票,专用发票,是最容易让“营改增”企业产生税收风险的地方。 The special invoice is a voucher issued by the VAT general taxpayer for selling goods or providing taxable services and is a voucher for the purchaser to pay the VAT and deduct the VAT input VAT according to the relevant provisions of the VAT. “Business tax reform ” changes and impact on the enterprise, the most intuitive is undoubtedly the VAT invoices, special invoices, is the easiest to allow “business tax increase ” enterprises have a tax risk place.