内容摘要：

在现行增值税管理机制下，增值税专用发票涉税违法犯罪案件得到了有效遏制。但是，利用假海关进口增值税专用缴款书（以下简称“海关完税凭证”）进行违法犯罪的案件时有发生。为此，有必要对一些企业实施重点监控，优化队伍素质，强化审核，提升管理质量，以切实减少此类案件发生，防止国家税收损失。

关键词：增值税专用发票　海关完税凭证　管理

abstract：some crimes which involved the vat（value-added tax） receipt have been effectively strained under the new vat management. however, the frequent occurrence of misused tax payment documentation remains. accordingly, it is necessary to exercise supervision and control on some enterprises, recruiting qualified staffs and reinforcing the verification for a better management and a reducing happening of such crimes to prevent national tax losses.

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