内容摘要：

自从全国统一实行防伪税控系统开具增值税发票后，虚开、倒卖增值税专用发票的违法现象得到了有效的扼制，但犯罪分子虚开、倒卖假海关增值税完税凭证等“四小票”的现象又日趋猖獗。本文通过分析海关增值税完税凭证在抵扣管理中存在的问题，提出了加强海关增值税完税凭证抵扣管理的对策和建议。

关键词：增值税　海关完税凭证　抵扣管理

abstract:since anti-counterfeiting tax control system is adopted throughout the whole country, the phenomena of writing and trafficking false vat specific invoice reduces greatly. however, writing and trafficking false duty paid certificate of customs and other invoices （such as transportation invoice, agriculture products deducting invoice, value-added tax payment vouchers of imported goods from the customhouse） becomes rampant. this paper analyzes existing issues in deduction administration of vat duty paid certificate of customs and proposes some countermeasures to tackle them.

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