When investigating and dealing with the fraudulent issuance of VAT ordinary invoices by drug circulation enterprises, the focus of inspection and verification (sequential inspection method) is the flow direction of invoices, which extends to the use of VAT ordinary invoices defrauded or illegally purchased by relevant medical institutions. In practical work, we can also take the way of reverse investigation, spot-check the financial data of provincial and municipal medical institutions, and check whether there is a problem of falsely invoicing ordinary value-added tax invoices, so as to find out the pharmaceutical circulation enterprises that have falsely invoiced, reasonably choose the methods and flexibly use the methods to ensure the efficient and smooth investigation of cases.
The inflated medical price has made the medical industry the hardest hit area, which is not only a tax issue, but also an external manifestation of many social problems. As a means of income distribution, taxation has a certain macro-economic control function.