选择题：根据以上内容回答85~89题。某科技开发公司李某于1999年5月至6月间,从某经贸公司财务负责人张某手

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题目内容：

根据以上内容回答85～89题。某科技开发公司李某于1999年5月至6月间，从某经贸公司财务负责人张某手中购买600份增值税专用发票。李某利用购买的增值税专用发票为某实业公司、某电脑公司等企业虚开增值税专用发票500份，虚开销售金额共计人民币近1.1亿元，税额达1800多万元，李某从中获利200多万元。当李某再次购买增值税专用发票时，被抓获。

第85题：李某行为应认定为（ ）。

A．偷税罪

B．非法购买增值税专用发票罪

C．虚开增值税专用发票罪

D．购买伪造的增值税专用发票罪

E．非法出售增值税专用发票罪

参考答案：【答案仅供学习，请勿对照自行用药等】

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