新税制出台后,犯罪分子为牟取暴利,瞄准制度漏洞和管理缺陷,利用巧妙的作案手法和＂技术＂处理,大量虚开增值税专用发票,严重危害国民经济。文中针对该类犯罪案件的作案手段、特点,结合我国目前面临的侦办该类案件时的一般困难,提出了预防和减少该类犯罪的几点建议。%After new tax system coming onto stage, the criminals aim at the system vulnerabilities and management defect, make use of subtle approach i＇technology＂ processing to make exorbitant profits, and write a lot of false value added tax invoices. It seriously damage the national economy. Aiming at crime means and characteristics of this kind of crime and considering the difficulties when investigating, the writer puts forward some suggestions to prevent and reduce such crimes.
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