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                      善意获得虚开增值税发票的处理研究

                      时间:2019-02-21 来源:西南民族大学学报(人文社科版), 作者:陆佳,吴佳其 本文字数:8189字

                        摘    要: 公私法的相互交融和借鉴已然成为现代法学的发展趋势和重要特征,善意取得虚开增值税专用发票制度就是私法概念在税法中的实然体现。系列文件规定了善意取得虚开增值税专用发票应具备的条件,但随着增值税专用发票稽核校验比对技术不断升级完善,有些规定已经滞后;另外,在法律后果方面,对于善意取得虚开增值税专用发票的受票方而言,没有获得与民法善意第三人相同的保护,造成现实中很多受票方在善意取得虚开增值税专用发票时承受着背离善意取得基本法理的法律后果。因此,无论从维护法律的稳定性和可预测性,还是从保护纳税人利益的角度出发,都有必要充分尊重和借鉴私法中善意取得制度所蕴涵的基本法理,在保证财政利益的同时,公平地对待纳税人的利益,对现有善意取得虚开增值税专用发票的制度进行法律完善。

                        关键词: 善意取得; 虚开增值税专用发票; 税收公平;

                      星云棋牌官网下载   SUIZHE2016NIAN5YUE1RIQUANMIAN“YINGGAIZENG”DESHISHI,ZENGZHISHUIYICHENGWEIWOGUODIYIDASHUIZHONG,SUOYOUDESHANGPINHELAOWUFUWUDELIUZHUANDOUHUISHEJIZENGZHISHUI,XIANGYINGDI,ZENGZHISHUIZHUANYONGFAPIAODEXUQIUYEYUELAIYUESHENG。CONGCAIZHENGZHUYICHUFA,GUOJIACHUTAILEYIXILIEXIANGGUANWENJIAN,YANLIDAJIXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。DANDUIYUSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAODECHULI,QUEXUYAOCONGNASHUIRENQUANLIBAOHUHESHUISHOUGONGPINGYUANZEDEJIAODUYUYIKAOLV。RUHEPINGHENGLIANGZHEZHIJIANDELIYI,JIBAOZHENGGUOJIACAIZHENGSHOURU,YOUNENGQIESHIRANGXUKAIZENGZHISHUIZHUANYONGFAPIAODESHANYIQUDEFANGHUODEYUMINFASHANGSHANYIDISANRENXIANGTONGDEBAOHU,WEIZENGZHISHUILIANGFADEZHIDINGTIGONGLILUNZHICHI,YICHENGWEIGAIGEZENGZHISHUIFAYIJILUOSHISHUISHOUFADINGZHUYIDETIZHONGYINGYOUZHIYI。

                        一、一起善意取得虚开的增值税专用发票案引发的争议

                        JYGONGSIYU2006NIAN11YUEDENGJICHENGLI,BINGYUDANGYUESHENBAOBANLILESHUIWUDENGJI。2012NIANZHI2013NIANQIJIAN,JYGONGSIQUDELEXIAOHUODANWEIFENBIEWEIA、B、C、DDENGSIJIAGONGSIGONGJI90FENZENGZHISHUIZHUANYONGFAPIAO,FAPIAOHEJIJINE18792239.94YUAN,SHUIE3194680.94YUAN,JIASHUIHEJI21986920.88YUAN。2012NIAN5YUEZHI2013NIAN3YUEJIAN,JYGONGSIYIQIQUDEDESHANGSHUGONGJI90FENZENGZHISHUIZHUANYONGFAPIAOXIANGMOUXIANGUOSHUIJUSHENBAODIKOUZENGZHISHUIJINXIANGSHUIEGONGJI3194680.94YUAN。2013NIAN7YUE26RI、9YUE25RI、11YUE8RI,JILINSHENGMOUXIANGUOSHUIJUJICHAJU、LIAONINGSHENGMOUSHIGUOSHUIJUJICHAJUFENBIEZUOCHU《YIZHENGSHIXUKAITONGZHIDAN》,RENDINGJYGONGSIQUDEDESHANGSHU90FENFAPIAOWEIXUKAIDEZENGZHISHUIFAPIAO。YINJYGONGSISHEXIANYIQUDEDEXUKAIZENGZHISHUIZHUANYONGFAPIAODIKOUJINXIANGSHUI,2013NIAN8YUE8RI、MOUXIANGUOSHUIJICHAJUJUEDINGDUIJYGONGSILIANJIANCHA,BINGYIFAXIANGJYGONGSISONGDALESHUIWUJIANCHATONGZHISHU。

                      星云棋牌官网下载   JIANCHARENYUANHESHILEJYGONGSIDEJIZHANGPINGZHENG、ZHANGBUZILIAO、GOUXIAOHETONG、KAIPIAOFANGDEYINGYEZHIZHAOFUYINJIAN、JINGYINGXUKEZHENGFUYINJIAN、JINCHUKUMINGXIDAN、SONGHUODANDENGXIANGGUANZILIAO,BINGDUIXIANGGUANYEWURENYUANXUNWENDIAOCHA,RENDINGJYGONGSIQUDEDESHANGSHU90FENXUKAIZENGZHISHUIZHUANYONGFAPIAO,YONGYUSHENBAODIKOUZENGZHISHUIJINXIANGSHUIEDEXINGWEI,SHANGMEIYOUZHENGJUBIAOMINGJYGONGSIZHIDAOXIAOSHOUFANGTIGONGDEZHUANYONGFAPIAOSHIYIFEIFASHOUDUANHUODE。DANDUIYUBENANGAIRUHECHULI,JICHAJUNEIBUCHUXIANLEZHENGYI:

                      星云棋牌官网下载   YIZHONGYIJIANRENWEI,GENJU《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》DI19TIAO、DI25TIAODI1KUAN,《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFASHISHIXIZE》DI29TIAODI1KUAN,《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DI1TIAO、DI2TIAODI2KUAN、DI4TIAO、DI8TIAODI1KUAN、DI9TIAO,《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLISHISHIXIZE》DI19TIAO,《GUOJIASHUIWUZONGJUGUANYUXIUDING<ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING>DETONGZHI》(GUOSHUIFA[2006]156HAO)DI11TIAODI(YI)XIANG,《GUOJIASHUIWUZONGJUGUANYUNASHUIRENSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOCHULIWENTIDETONGZHI》(GUOSHUIFA[2000]187HAO,YIXIAJIANCHENG“GUOSHUIFA[2000]187HAO”),《GUOJIASHUIWUZONGJUGUANYUNASHUIRENSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOYIDIKOUSHUIKUANBUJIASHOUZHINAJINWENTIDEPIFU》(GUOSHUIHAN[2007]1240HAO,YIXIAJIANCHENG“GUOSHUIHAN[2007]1240HAO”)DEGUIDING,DUIJYGONGSISHANGSHU90FENXUKAIZENGZHISHUIZHUANYONGFAPIAOYISHENBAODIKOUDEJINXIANGSHUIE,YINGYUZHUANCHUCHULI。JINGZENGZHISHUIJIANCHADIAOZHENG,YINGBUJIAOZENGZHISHUI3194680.94YUAN。

                        另一种意见则主张,国税发[2000]187号是2000年11月颁布,当时税务部门的防伪税控系统没有在全国推行,还有手工票,在增值税发票管理环节上难以堵塞所有漏洞。针对当时情况,国家税务总局出台了国税发[2000]187号。而随着税务部门的防伪税控系统的全面推行,增值税发票管理完善,再用以前手段虚开增值税专用发票已不可能。因此,国家税务总局于2014年7月2日发布了《国家税务总局关于纳税人对外开具增值税专用发票有关问题的公告》(国税总局公告2014年第39号,以下简称“39号公告”)。JY公司申报抵扣的增值税专用发票开具时间是2012年至2013年间,因此,应该适用39号公告进行处理,允许JY公司将善意取得的增值税专用发票作为扣税凭证抵扣进项。
                       

                      善意获得虚开增值税发票的处理研究
                       

                      星云棋牌官网下载   ZUIZHONG,MOUXIANGUOSHUIJICHAJUCAINALEDIYIZHONGYIJIAN,DUIJYGONGSIZUOCHULE《SHUIWUCHULIJUEDINGSHU》,JIYUJYGONGSIYINGBUJIAOZENGZHISHUI、JINXINGZENGZHISHUIZHANGWUDIAOZHENGYIJIBUZUOCHUFA、BUJIASHOUZHINAJINDECHULIJUEDING。

                        二、善意取得虚开增值税专用发票抵扣进项税额法理分析

                        BENANJIAODIANXINGDIFANYINGLE39HAOGONGGAOCHUTAIHOU,NASHUIRENHESHUIWUJIGUANDUISHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOSHIFOUKEYIDIKOUJINXIANGSHUIEDERENSHIZHICHAYI。39HAOGONGGAOSHIQUDAIGUOSHUIFA[2000]187HAOWENERCHENGWEISHANYIQUDEXUKAIZENGZHISHUIFAPIAOKEYIDIKOUJINXIANGSHUIEDEFALVYIJU?HAISHI39HAOGONGGAOHEGUOSHUIFA[2000]187HAOWENZHENDUIDEQINGXINGBUTONG,BUCUNZAITIDAIHUOQUDAIGUANXI?BIZHERENWEI,YUTAOLUNZHEIYIWENTI,SHOUXIANYINGMINGXIMINFAZHONGDE“SHANYIQUDE”HESHUIFAZHONGDE“SHANYIQUDE”DEYITONG。

                        (一)民法上的善意取得制度

                      星云棋牌官网下载   SHANYIQUDESHIJIEJIANYUMINFAZHONGDEGAINIAN,SHIZHIDONGCHANDEZHANYOURENHEBUDONGCHANDEDENGJIMINGYIREN,JIANGGAICAICHANDESUOYOUQUANZHUANYIJIDISANRENSHI,RUGUOSHOURANGRENQUDEGAICAICHANSHISHIBUZHIBINGQIEBUYINGZHIZHUANRANGRENSHIWUQUANCHUFENREN,SHOURANGRENJIYIFAQUDELEGAICAICHANDESUOYOUQUAN[1](P.198)。

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                      星云棋牌官网下载   MINFAZHONGDE“SHANYIQUDE”XUYAOMANZUYIXIASIGEGOUCHENGYAOJIAN:DIYI,DISANRENCONGWUQUANCHUFENRENCHUQUDECAICHAN,ZHEISHISHANYIQUDEZHIDUDEYISHIYONGDEQIANTI。JUTIBAOKUO:(1)WUCHUFENQUANRENCHUFENTARENCAICHAN。LIRUCHENGZUREN、BAOGUANRENDENGJIYUZHAIQUANZHANYOUBINGCHUFENTARENCAICHAN,YIJIQUDESUOYOUQUANDEFALVXINGWEIBEIRENDINGWEIWUXIAOHUOBEICHEXIAOSHI,SUOYOUQUANRENSANGSHISUOYOUQUANYEBIANCHENGWUQUANCHUFENREN;(2)SUOYOUQUANSHOUDAOXIANZHI。RUGONGYOURENWEIJINGQITAGONGYOURENTONGYIERCHUFENGONGYOUCAICHAN。ZHEIZHONGGONGYOUCAICHANDECHUFENYINGDANGJINGGUOGONGYOURENDETONGYICAIKECHUFEN,SUOYIYESHIWUQUANCHUFENXINGWEI;(3)SUIYOUSUOYOUQUANDANWUCHUFENQUAN。DIER,SHOURANGRENSHISHANYIDE。“SHANYI”YICIYUANYULADINGWEN“bona fides”,YIWEIBUZHIQING。SHANYIQUDEZHONGSHOURANGRENDE“SHANYI”YINGGAISHIZHIDANGSHIRENBUZHIQINGQIEWUZHONGDAGUOSHIDEQINGXING。DISANRENYUDEDAOFALVBAOHU,BIZHENGMINGQIXINLAIHELIZHENGDANG———YINGMEIFAXI,JIBIAOXIANWEI“ZIJIJINGSHOU”DEJINGSHOUYUANZE;DALUFAXI,JIWEI“SHANYIWUGUOSHI”。[5](P.159)SHANYISHIYIZHONGZHUGUANDEPANDUAN,DUIYUGUOSHIDEPANDUANYAOYIKEGUANWEIBIAOZHUN。ZHENGRUWANGZEJIANXIANSHENGSUOSHUO“SHANYIWEIFALVGAINIAN,JUTIANJIANRUHERENDING,ZEWEISHISHIWENTI。[6](P.136)”DISAN,SHOURANGRENBIXUWEISHOURANGBUDONGCHANHEDONGCHANWUQUANZHIFULEHELIJIAGE,DUIYUWUCHANGQUDEWUQUANZHEBUSHIYONGSHANYIQUDE。ZHEISHIYINWEISHANYIQUDEZHIDUBENSHENSHIZAISUOYOUQUANRENHESHANYISHOURANGRENZHONGSUOZUOCHUDEJIAZHIXUANZE,YIXISHENGYUANSUOYOUQUANRENDEDAIJIABAOHUSHANYIDISANRENLIYI,BAOHUJIAOYIANQUAN。RUGUODISANRENSHIWUCHANGQUDE,SUOYOUQUANRENKEYIYAOQIUGAIDISANRENFANHAIYUANWU。DISI,SHOURANGRENYINGSHITONGGUOFALVXINGWEIQUDEWUDESUOYOUQUAN。SHANYIQUDEZHIDUZAIYUWEIHUJIAOYIANQUAN,QIBAOHUDEFANWEIYINGSHITONGGUOMAIMAIDENGQUDEWUQUANDEJIAOYIXINGWEI[6](P.66-69)。SHISHIXINGWEIBUJUYOUJIAOYIXING,BUFUHESHANYIQUDEZHIDUDELIFAMUDE。JIANSHEYONGDISHIYONGQUANHUOSHELIBUDONGCHANDIYAQUANYIJIZHIJIEYIJUFALVGUIDING(RUJICHENG)ERQUDEBUDONGCHANWUQUAN,BUYINGGAIBAOKUOZAINEI。

                        SHANYIQUDEDEFALVHOUGUOYOU:DIYI,SHOURANGRENQUDEWUDESUOYOUQUANHUOQITAWUQUAN。YIDANDONGCHANZHUANYIZHANYOU、BUDONGCHANWANCHENGDENGJI,SHOURANGRENJIQUDEWUDESUOYOUQUAN。GAIQUDEBINGFEIJIYURANGYURENDEJICUNQUANLI,ERSHIFALVDEZHIJIEGUIDING;DIER,YUANQUANLIRENZAIWUSHANGDEYIQIEQUANLIXIAOMIE。YUANQUANLIRENBUNENGZAIXIANGSHOURANGRENXINGSHIWUSHANGQINGQIUQUAN,YAOQIUQIFANHAIYUANWU。SUOYOUQUANRENDUIWUDESUOYOUQUANXIAOMIE,ZHINENGXIANGWUQUANCHUFENRENYAOQIUPEICHANGSUNSHI。DANSHI,RUGUOSHOURANGRENZAISHOURANGSHIZHIDAOHUOZHEYINGDANGZHIDAOGAIWUSHANGYIJINGSHELILEQITAWUQUAN,SHOURANGRENJIANGJIXUSHOUDAOSUOSHEWUQUANDEXIANZHI;DISAN,WUQUANCHUFENRENYINGDANGXIANGYUANQUANLIRENPEICHANGSUNSHI。YOUYUWUQUANCHUFENRENWUQUANZHUANRANGTARENCAICHANDEXINGWEISHIWEIFADE,YINCI,WUQUANCHUFENRENYINGJIANGQIZHUANRANGCAICHANSUOHUODEDELIYI,YIBUDANGDELIDEXINGSHIFANHAIJIYUANQUANLIREN。RUWUQUANCHUFENRENZHUANRANGCAICHANHUODEDELIYIBUZUYIMIBUYUANQUANLIRENDESUNSHISHI,YUANQUANLIRENKEYIYAOQIUWUCHUFENQUANRENMIBUSUNSHI。

                        (二)税法中的善意取得

                      星云棋牌官网下载   GUOSHUIFA[2000]187HAOWENJIANSHOUCIZAISHUIFALINGYUTIJI“SHANYIQUDE”,ZHUYAOSHIYONGYUXUKAIZENGZHISHUIZHUANYONGFAPIAOLINGYU。QIGOUCHENGYAOJIANYOU:DIYI,GOUXIAOSHUANGFANGCUNZAIZHENSHIDEJIAOYI,ZHEISHIRENDING“SHANYISHOUPIAOREN”DEQIANTI;DIER,FAPIAONEIRONGHEXINGSHIDEJIZAIJUYOUKEXINXING:“XIAOSHOUFANGSHIYONGDESHIQISUOZAISHENG(ZIZHIQU、ZHIXIASHIHEJIHUADANLIESHI)DEZHUANYONGFAPIAO,YIJIZHUANYONGFAPIAOZHUMINGDEXIAOSHOUFANGMINGCHENG、YINZHANG、HUOWUSHULIANG、JINEJISHUIEDENGQUANBUNEIRONGYUSHIJIXIANGFU”;DISAN,SHANYIDEJUTIRENDING,“MEIYOUZHENGJUBIAOMINGGOUHUOFANGZHIDAOXIAOSHOUFANGTIGONGDEZHUANYONGFAPIAOSHIYIFEIFASHOUDUANHUODEDE”。

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                        (三)两者比较

                        CONGFALVGAINIANDEBIAOSHU,SHUIFASHANGDE“SHANYIQUDE”HAOXIANGSHIJIEYONGLEMINFADESHUYU,LIANGZHEZHIJIANDEGONGTONGDIANSHIDOUQIANGDIAOLEZHUTIDEZHUGUANSHANYI,JIGOUMAIFANGHUOSHOURANGFANGBUZHIDAOHUOBUYINGDANGZHIDAOCHUMAIFANGHUOZHUANRANGFANGSHIWUQUANCHUFEN。DANCONGSHANGSHUDUILIANGZHEGOUCHENGYAOJIANYIJIFALVHOUGUODEGAIKUOZHONG,WOMENBUNANFAXIAN,LIANGZHEZHIJIANRENGYOUJIAODADEBUTONG:DIYI,SHANYIDEYAOQIUBUTONG。MINFAZHONGDESHANYIQIANGDIAODANGSHIRENBUZHIQINGDEZHUGUANZHUANGTAIHEWANCHENGJIAOYIDESHIJIANJIEDIAN,RUZHIYAOSHOURANGRENJINDAOLEYIBANRENDEZHUYIYIWU,DUIWUQUANCHUFENXINGWEIBUZHIDAOQIEWUZHONGDAGUOSHI,JIUYINGRENDINGWEISHANYI。FANZHI,ZEYINGRENDINGWEIEYI。LINGWAI,MINFADESHANYIHAIYOUSHIJIANDIANDEYAOQIU,JIDUIDONGCHAN,YIJIAOFUWEIZHUN;DUIBUDONGCHAN,YISHOURANGBUDONGCHANBANLIWANDENGJISHIWEIZHUN。ERSHUIFADESHANYIDEPANDINGCEZHONGYUCONGKEGUANSHANGPANDINGSHOUPIAOFANGDEQUEWUFAZHIXIKAIPIAOFANGSHIXUKAI,RUHUOWUJIAOYIDEZHENSHIXING、FAPIAOSUOZAIDIDEYIZHIXINGDENG。DIER,RENDINGWEISHANYIHOU,FALVHOUGUOBUTONG。MINFAZHONGDESHANYIQUDEDISANRENDEDAOFALVDEQUANMIANBAOHU,QIYINCIQUDEWUDESUOYOUQUAN,YUANQUANLIRENZAIWUSHANGDEYIQIEQUANLIXIAOMIE,WUQUANCHUFENRENXIANGYUANQUANLIRENPEICHANGSUNSHI。ERSHUIFAZHONGDESHANYISHOUPIAOFANGSUIRANWUXUJIAONAZHINAJINHEFAKUAN,DANRENGRANXUYAOZHUANCHUYIJINGDIKOUDEJINXIANGSHUIE,ZHEIDUIYUNASHUIRENERYANHAISHIYIBIBUXIAODEJINGJISUNSHI。

                        三、善意取得虚开增值税专用发票规范性文件梳理与完善建议

                        (一)善意取得虚开增值税专用发票规范性文件梳理

                        CONG《GUOJIASHUIWUZONGJUGUANYUJIAQIANGZENGZHISHUIZHENGSHOUGUANLIRUOGANWENTIDETONGZHI》(GUOSHUIFA[1995]192HAO)GUIDINGLE“SANLIUYIZHI”DEYAOQIU1QI,GUOJIASHUIWUZONGJUJIUZENGZHISHUIZHUANYONGFAPIAODEGUANLICHUTAILERUOGANGUIFANXINGWENJIAN。WEILEHUIYINGBENWENSUOLIEANLIZHONGYOUGUAN39HAOGONGGAOHEGUOSHUIFA[2000]187HAOWENZHIJIANDEFENZHENG,YOUBIYAOXIANSHULIYOUGUANXUKAIZENGZHISHUIZHUANYONGFAPIAOGUANLIDEXIANGGUANGUIFANXINGWENJIAN。

                      星云棋牌官网下载   WOGUODUIYUSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEGUIZHI,JINGLILE“MEIYOUSHANYIQUDEGAINIAN,BUDEDIKOU———TICHUSHANYIQUDEGAINIAN,RUZHONGXINQUDEHEFAYOUXIAODEFAPIAOKEDIKOU———QUERENSHANYIQUDE,KEYIZHIJIEDIKOU”SANGEJIEDUAN。DIYIJIEDUANDEGUIFANXINGWENJIANYOU:《GUOJIASHUIWUZONGJUGUANYUNASHUIRENQUDEXUKAIDEZENGZHISHUIZHUANYONGFAPIAOCHULIWENTIDETONGZHI》(GUOSHUIFA[1997]134HAO)GUIDINGLESHOUPIAOFANGQUDEXUKAIDEZHUANYONGFAPIAOJINXINGDIKOUHUOSHENQINGCHUKOUTUISHUIDEXINGWEISHUYUTOUSHUIHUOPIANQUCHUKOUTUISHUI。《GUOJIASHUIWUZONGJUGUANYU<GUOJIASHUIWUZONGJUGUANYUNASHUIRENQUDEXUKAIDEZENGZHISHUIZHUANYONGFAPIAOCHULIWENTIDETONGZHI>DEBUCHONGTONGZHI》(GUOSHUIFA[2000]182HAO)DUIGUOSHUIFA[1997]134HAOWENJIANZHONGDERENDINGTIAOJIANJINXINGLEXIHUAHEMINGQUE。DIERJIEDUANDEGUIFANXINGWENJIANYOU:GUOSHUIFA[2000]187HAOWENJIANGSHANYIQUDEZHIDUYUNYONGDAOQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOSHANGLAI,GUIDINGLERENDINGWEISHANYISHOUPIAORENSUOYINGJUBEIDETIAOJIAN,JISHANYIQUDERENZHONGXINQUDEHEFAYOUXIAODEZHUANYONGFAPIAO。《GUOJIASHUIWUZONGJUGUANYUNUOJIYAGONGSISHIXINGTONGYIJIESUANFANGSHIZENGZHISHUIJINXIANGSHUIEDIKOUWENTIDEPIFU》(GUOSHUIHAN[2006]DI1211HAO)GUIDING“FENGONGSIGOUMAIHUOWUQUDEDEZENGZHISHUIZHUANYONGFAPIAO,YOUZONGGONGSITONGYIZHIFUHUOKUAN,YINCIZAOCHENGFUKUANDANWEIYUFAPIAOSHANGZHUMINGDEGOUHUODANWEIBUYIZHI”BUSHUYUWEIFAN“SANLIUYIZHI”DEQINGXING。《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》(GUOWUYUANLING[2010]DI587HAO)2DIYICICHUXIANXINGZHENGFAGAINIANSHANGDE“XUKAI”。《GUOJIASHUIWUZONGJUGUANYUNASHUIRENXUKAIZENGZHISHUIZHUANYONGFAPIAOZHENGBUSHUIEWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO[2012]DI33HAO),GUIDINGLEXUKAIZENGZHISHUIZHUANYONGFAPIAOFANGYAODUIQIXUKAIJINEJIAONAZENGZHISHUI。DISANJIEDUANDEGUIFANXINGWENJIANYOU:39HAOGONGGAOGUIDINGLEJISHINASHUIRENXUZENGJINXIANGSHUIE,DANBUGOUCHENGXUKAIZENGZHISHUIZHUANYONGFAPIAODESANZHONGQINGXING(TONGSHIMANZU),BINGQIEMINGQUELEGAIQINGKUANGXIASHOUPIAORENKEYIDIKOUZENGZHISHUIJINXIANGSHUIE。《GUANYU<GUOJIASHUIWUZONGJUGUANYUNASHUIRENDUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEGONGGAO>DEJIEDU》DUI39HAOGONGGAOZHONGGUIDINGDESANZHONGQINGXINGYUYIXIHUASHUOMING,YU39HAOGONGGAOGONGTONGDUIBUSHUYUXUKAIDEQINGXINGJINXINGLEJIEDING。3《GUOJIASHUIWUZONGJUGUANYUYICHANGZENGZHISHUIKOUSHUIPINGZHENGDIKOUWENTIDETONGZHI》(SHUIZONGFA[2015]148HAO)GUIDING,SHUIWUJIGUANYINGGENJUJUTIQINGKUANGPANDUANYICHANGPINGZHENGSHIFOUKEYIDIKOU,RUGUOPINGZHENGFUHEDIKOUTIAOJIANBINGQIEZHENSHI,YINGYUNXUDIKOUJINXIANGSHUI。ZHEIYIGUIDINGHE39HAOGONGGAOGONGTONGWEISHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZHIJIEDIKOUJINXIANGSHUIDAKAILEQUEKOU。

                      星云棋牌官网下载   DUIYUDISANGEJIEDUANXINGZHIDEQUEDING,SUIRANYOUBUTONGDESHENGYIN,DANBIZHERENWEI,JIRANSHUIFAJIANGMINFAZHONGDESHANYIQUDEZHIDUYUNYONGDAOSHUIFAXUKAIZENGZHISHUIZHUANYONGFAPIAOZHONG,LIYINGZUNXUNQIJIBENDEFALI,JIYINGBAOHUSHOUPIAOFANGJIYUQUANLIWAIGUANERCHANSHENGDEXINLAILIYI,YINGDANGRENKESHOUPIAOFANGSHANYIQUDEDEXUKAIZENGZHISHUIZHUANYONGFAPIAODEDIKOUJINXIANGSHUIEDEXIAOLI。WEIYOURUCI,CAINENGYIRENMENSHUXIDESIFAGAINIANGOUHUACHUTAZAISHUIFAZHONGDESHIYONGQINGXING,TIXIANSHUISHOUGONGPINGYUANZEHEDUINASHUIRENQUANLIBAOHUDELINIAN,WEICHIFALVTIXIDEWANZHENGXINGHEKEYUCEXING。

                        (二)法律完善建议

                        1.提高立法的层级,规范善意取得虚开增值税专用发票的立法

                      星云棋牌官网下载   MUQIAN,WOGUODUIXUKAIZENGZHISHUIZHUANYONGFAPIAODEGUIZHIDADUOYIBUMENGUIZHANGHEGUIFANXINGWENJIANWEIZHU,CONGYANLIDAJIDAOCHENGRENSHANYIQUDE,YOUYIGEHUANMANFAZHANDEGUOCHENG。《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》(2010XIUDING)GUIDINGXUKAIDEFAPIAOBUKEDIKOU,DUIXUKAIFAPIAOXINGWEIYANLIDAJIDETONGSHIYEQINHAILESHANYIQUDEXUKAIZHUANYONGFAPIAOFANGDELIYI,MEIYOUSHIYINGSHEHUIFAZHANDEKEGUANXUYAO,CUNZAIZHIHOUXING。GUIFANXINGWENJIANFANGMIAN,HENDUODOUSHIZHENDUIJUTIWENTIDE“DABUDING”SIDEGUIDING,YISHIGUIFANFANWEIJIAOXIAO,MEIYOUPUBIANSHIYONGXING;ERSHIZAITONGYIWENTIDEGUIDINGZIXIANGMAODUN。RUCONGGUOSHUIFA[2000]187HAOWENDAOGUOSHUIHAN[2007]1240HAOWEN,ZAIDAO39HAOGONGGAO,QIZAI“SHANYIQUDE”DEFALVHOUGUODEGUIDINGSHANG,YIJINGFASHENGLEHENDADEBIANHUA;SANSHIGUIFANXINGWENJIANBUNENGZHIJIEZUOWEIPANANDEYIJU。《ZUIGAORENMINFAYUANGUANYUCAIPANWENSHUYINYONGFALV、FAGUIDENGGUIFANXINGFALVWENJIANDEGUIDING》(2009NIAN7YUE13RIYOUZUIGAORENMINFAYUANSHENPANWEIYUANHUIDI1470CIHUIYITONGGUO,ZI2009NIAN11YUE4RIQISHIXING)GUIDING,FAGUANZAIPANANSHIBUNENGYINYONGGUIFANXINGWENJIANZUOWEIPANANYIJU。RUQUESHIXUYAOYINYONG,BIXUSHIJINGSHENLIRENDINGWEIHEFAYOUXIAODEGUIFANXINGWENJIAN,CAINENGZUOWEICAIPANSHUOLIDEYIJU。RUGUORENMINFAYUANZHIZUOCAIPANWENSHUQUEXUYINYONGDEGUIFANXINGFALVWENJIANZHIJIANCUNZAICHONGTU,RUBENWENANLIZHONGTIDAODEGUOSHUIFA[2000]187HAOWENHEDI39HAOGONGGAOZHIJIANDECHONGTU,GENJULIFAFADENGYOUGUANFALVGUIDINGWUFAXUANZESHIYONGDE,YINGDANGYIFATIQINGYOUJUEDINGQUANDEJIGUANZUOCHUCAIJUE,ERBUDEZIXINGZAICAIPANWENSHUZHONGRENDINGXIANGGUANGUIFANXINGWENJIANDEXIAOLI。

                      星云棋牌官网下载   YINCI,JIXULIFAJIGUANZHIDINGFALV,TIGAOLIFACENGJI,XIUGAIXIANYOUDEBUMENGUIZHANGHEGUIFANXINGWENJIAN,WANSHANSHUISHOUGUIFANTIXI,DAZHISHUISHOUFADINGZHUYIDEYAOQIU。

                        2.法律应当明确“善意”的含义

                      星云棋牌官网下载   DIYI,CUNZAIZHENSHIDEJIAOYI。GUOSHUIFA[2000]187WENJIANCHUTAISHISHANGYOUDALIANGSHOUXIEZENGZHISHUIZHUANYONGFAPIAOZAISHIYONG。2003NIAN8YUEKAISHI,SUIZHESHUIKONGFANGWEIRENZHENGXITONGZAIQUANGUOFANWEINEITUIGUANG,TEBIESHI2005NIANJINSHUISANQIGONGCHENGDEZHENGSHIQIDONG,ZENGZHISHUIZHUANYONGFAPIAOCONGFASHOU、KAIJU、BAOSHUIDAORENZHENGDENGSUOYOUHUANJIE,YIJINGQUANMIANSHIXIANLEYOUXITONGLAIJINXINGJIHEXIAOYANBIDUI。JISHUDEJINBUJIDADIBIMIANLEGOUHUOFANGDEDAOXIAOSHOUFANGXUKAIDEZENGZHISHUIZHUANYONGFAPIAO,YINCI,JIANYIZAIFALVSHANGMINGQUESHUIWUJICHABUMENZAICHAYANSHOUPIAOFANGSHIFOUSHI“SHANYIQUDE”XUKAIDEZENGZHISHUIZHUANYONGFAPIAOSHI,YING“CONGHUO、PIAO、KUANDENGDUOFANGMIANXUNZHAOXIANGGUANZHENGJU,ZHENGMINGKAIPIAOFANGHESHOUPIAOFANGZHIJIANCUNZAIMEIYOUMINGXIANYIDIANDEZHENSHIJIAOYI”。[7]DIER,SHANYISHIJIANDIANDEQUEDING。YINGDANGQUEDINGWEIFAPIAODIKOUQIAN,ZHEIYANGGUIDINGGENGFUHESHANYIDEHEXIN。RUGUOSHOURANGRENZAIJIAOYISHIBUZHISHIXUKAIDEZHUANYONGFAPIAO,DANSHIZAIDIKOUDESHIHOUZHIDAOLE,YEYINGRENDINGWEIFEISHANYI。ZAIJUZHENGZERENFANGMIANYEYINGJIAYIJUTIGUIDING,MINGQUEGEFANGDEQUANLIYIWU,YIGENGHAODIFENQINGGEFANGYINGCHENGDANDEZEREN,JIANSHAOBUBIYAODECHONGTU。

                        3.在法律后果方面,应体现对善意取得方信赖利益的保护。

                        (1)应允许善意取得虚开增值税专用发票的一方抵扣进项税。

                        SHOUXIAN,YUNXUSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAODESHOUPIAOFANGDIKOUZENGZHISHUIJINXIANGSHUIETIXIANLESHUISHOUGONGPINGYUANZE。ZUOWEISHANYIDESHOUPIAOFANG,MEIYOUTIAOJIANYEMEIYOUYIWUQUSHENCHASHANGYOUDEKAIPIAOFANGSHIFOUSHIXUKAI,TAZHINENGANZHAOFALVDEGUIDINGJINDAOXINGSHISHENCHADEYIWU。JISHIGUOSHUIFA[2000]187HAOWENGUIDINGLESHOUPIAOFANGRUGUONENGGOUCONGXIAOSHOUFANGZHONGXINQUDEHEFAYOUXIAODEZHUANYONGFAPIAO,GOUHUOFANGSUOZAIDISHUIWUJIGUANYINGYIFAZHUNYUKOUCHUJINXIANGSHUIKUANHUOZHECHUKOUTUISHUI,DANSHITONGCHANGQINGKUANGSHIXUKAIFANGYOUYUYIBEIKONGZHIHUOZHESHILIANDENGYUANYIN,WUFAKAIJUHEFAYOUXIAODEZHUANYONGFAPIAO,CONGERSHIZHEIYIBUJIUTIAOKUANKONGZHI。SHANYIQUDEDESHOUPIAOFANGCHENGDANLEBENYINGYOUXUKAIFANGCHENGDANDESHUIKUANLIUSHIDEZEREN,ZHEIYUQIGUOCUOBUDUIDENG。

                        QICI,SHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOBINGBUBIRANDAOZHIGUOJIASHUISHOUZONGEDEJIANSHAO。GUOJIASHUIWUZONGJU[2012]DI33HAOGONGGAOGUIDING,XUKAIZENGZHISHUIZHUANYONGFAPIAODENASHUIREN,RUGUOMEIYOUDUIQIXUKAIDEJINEJIAONAZENGZHISHUI,YINGDANGANZHAOXUKAIDEJINEBUJIAO。XUKAIFANGXUYAOCHENGDANBUJIAOZENGZHISHUISHUIKUANDEZEREN,SHUIKUANBUHUIYINXUKAIFANGDEXUKAIXINGWEIJIANSHAO,SHANYIQUDEFANGDIKOUJINXIANGSHUIYEBUHUIZAOCHENGGUOJIASHUIKUANDELIUSHI。ERBUYUNXUSHANYISHOUPIAOFANGDIKOU,QUEHUIXINGCHENGZHONGFUZHENGSHUI。

                      星云棋牌官网下载   ZUIHOU,BUYUNXUSHANYISHOUPIAOFANGDIKOUJINXIANGSHUI,HAIRONGYIYINFASHUIQIJIUFEN。SHANYISHOUPIAORENJIYUZIJISHISHANYIYIFANG,ZAIYIJINGJINDAOYINGDANGZHUYIYIWU、DUIFAPIAORENZHENSHENHEHOU,RENGMEIFAXIANWEIXUKAI,DANGRANHUIYUQIZIJIQUDEDEZENGZHISHUIZHUANYONGFAPIAOKEYIDIKOUJINXIANGSHUIE。YIDANBEISHUIWUJIGUANCHULIWEIJINXIANGSHUIEZHUANCHU,TAMENWANGWANGHUITIQIXINGZHENGFUYIHEXINGZHENGSUSONG,ZHEIWUYIJIANGJIADAGEGEBUMENRENLIWULIDETOURU,JIAJUSHUIQIMAODUN,DONGYAOSHOUFAXINNIAN。

                        (2)关于是否能在企业所得税税前扣除

                        WOGUOXIANXINGSHUIFAMEIYOUMINGQUEGUIDINGSHANYIQUDEDEXUKAIZENGZHISHUIZHUANYONGFAPIAOKEFOUZUOWEIQIYESUODESHUISHUIQIANKOUCHU,LILUNHESHIJIANZHONGDEGUANDIANHEJUTIZUOFADOUBUJINXIANGTONG:LIRU,《JIANGSUSHENGGUOJIASHUIWUJUGUANYUNASHUIRENSHANYIQUDEXUKAIDEZENGZHISHUIZHUANYONGFAPIAOYOUGUANWENTIDEPIFU》(SUGUOSHUIHAN[2003]37HAO)GUIDING,XUKAIDEZENGZHISHUIZHUANYONGFAPIAOBUSHIHEFAFAPIAO,ERCHENGBENDEKOUCHUXUYAOMANZUHEFADETIAOJIAN,SUOYIBUDESHUIQIANKOUCHU;ER《ZHEJIANGSHENGDIFANGSHUIWUJUGUANYUQIYESUODESHUIRUOGANZHENGCEWENTIDETONGZHI》(ZHEDISHUIER[2001]3HAO)GUIDING,SHANYIQUDEDEZENGZHISHUIZHUANYONGPIAOZUOWEICHENGBENZHUNYUSHUIQIANKOUCHU。

                        NASHUIRENDEZHICHUZHIYAOFUHEZHENSHIXING、XIANGGUANXINGHEHELIXINGSANGEYUANZE,JIUYINGYUNXUSHUIQIANKOUCHU。QIZHONG,ZHENSHIXINGSHIZHIZHICHUYIJINGZHENSHIFASHENG,ERDUIYUYUTIFEIYONGDENGWEISHIJIZHICHUDEBUYUNXUZAIQIYESUODESHUISHUIQIANKOUCHU;HEFAXINGSHIZHIBUFUHEGUIDINGDEFAPIAO,BUDEZUOWEICAIWUBAOXIAOPINGZHENG;XIANGGUANXINGSHIZHIQIYESHIJIFASHENGDEYUQUDESHOURUYOUGUANDE、HELIDEZHICHU,BAOKUOCHENGBEN、FEIYONG、SHUIJIN、SUNSHIHEQITAZHICHU,ZHUNYUZAIJISUANYINGNASHUISUODEESHIKOUCHU。RUGUOXUKAIDEFAPIAOBEIRENDINGWEISHISHOUPIAOFANGSHANYIQUDE,JIUSHUOMINGGOUHUOFANGYUXIAOSHOUFANGZHIJIANCUNZAIZHENSHIDEJIAOYI,ZHICHUSHIZHENSHIFASHENGDE,BINGQIEYUQIYEDESHOURUZHIJIEXIANGGUAN,ZHICHUDEJISUANHEFENPEIFANGFAYEFUHEHUIJIDEHESUANFANGFA。ZHIYUHEFAXINGWENTI,FAPIAOZHISHIZHENGMINGCHENGBENSHIFOUFASHENGDEZHENGJUZHIYI,BINGBUSHIWEIYIDEPINGZHENG。NASHUIRENSHANYIQUDEXUKAIZENGZHISHUIZHUANYONGFAPIAO,RUGUOYOUKEYIZHENGMINGCHENGBENFASHENGDEQITAHEFAPINGZHENG,YINGYUNXUZAIQIYESUODESHUISHUIQIANKOUCHU,ZHEIYEFUHEQIYESUODESHUIKESHUIDEZONGZHIHEQIYESUODESHUIDELIFAJINGSHEN,YOULIYUJIFAQIYEDEJIJIXING,JIFASHICHANGZHUTIDEHUOLI。

                        参考文献

                        [1]李显东.民法物权法典型案例疏议[M].北京:法律出版社,2010.
                        [2]张义华.论善意取得[J].河北法学,2004(2).
                        [3] 姚瑞光.民法·物权论[M].北京:海宇文化事业有限公司,1995.
                        [4] 高金松.空白票据新论[M].台北:台湾五南图书出版公司,1987.
                        [5] 何孝元.诚实信用原则与衡平法[M].台北:台湾三民书局出版社,1997.
                        [6] 王泽鉴.民法物权(第二版)[M].北京:北京大学出版社,2017.
                        [7]汪成红.浅议“善意取得”虚开增值税转用发票的定性[J].税务研究,2018(9).

                        注释

                        1《国家税务总局关于加强增值税征收管理若干问题的通知》(国税发[1995]192号)规定第一条第三款:纳税人购进货物或应税劳务,支付运输费用,所支付款项的单位,必须与开具抵扣凭证的销货单位、提供劳务服务的单位一致,才能够申报抵扣进项税额,否则不予抵扣。
                        2《中华人民共和国发票管理办法》第22条。
                        3该解读对“先卖后买”和“挂靠方式开展经营活动”中的不属于虚开增值税置换用发票的行为进行了解读,并且强调“从本公告并不能反推出不符合三种情况的行为就是虚开”。

                        陆佳,吴佳其.善意取得虚开增值税专用发票的理论要义与法律完善[J].西南民族大学学报(人文社科版),2020,41(03):81-85.
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