星云棋牌官网下载

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                    学术堂专业论文学习平台您当前的位置:学术堂 > 法学论文 > 法律论文 > 票据法论文

                    增值税发票跳开行为的成因、定性及规制

                    时间:2019-02-21 来源:税务与经济 作者:步晓光 本文字数:15431字

                      摘    要: 跳开增值税专用发票尽管在形式上构成虚开行为,在内容上与真实交易不符,但该行为实质上是对增值税进项抵扣链条中由于税率“陷落”而产生的缺陷的修复,与税收中性原则相符,不会造成国家增值税收入实质性的损失,因而不具备税收执法与刑事司法上的可罚性。将跳开排除在虚开行为之外,需要对国家的增值税收入中各部分的正当性以及增值税专用发票管理制度的作用与目的进行重新思考,以确定国家享有的税收债权的范围,保障纳税人的限额纳税权,并且要在刑事司法领域对虚开增值税专用发票罪的犯罪构成和量刑依据进行统一。

                      关键词: 跳开增值税专用发票; 税收中性; 实质课税; 内部交易原则;

                      Abstract: Although skipping VAT special invoices is a false opening behavior in terms of form and it is not in conformity with the real transaction in terms of content,it is the fixation of the defect owning to the “falling”of the tax rate in the VAT inward deduction chain. It is in line with the tax neutral principle,and will not cause a substantial loss of the national value-added tax revenue. Therefore,it should not be punished in tax enforcement and criminal justice. It is necessary to rethink the legitimacy of the various parts of the national VAT income and the role and purpose of the VAT invoice management system if skipping is excluded from falsely opening behaviors. It is still important to clarify the scope of the national tax claims and protect the limited taxation right of taxpayers. It is also crucial to unify the criminal constitution and sentencing basis of the crime of falsely opening a special VAT invoice in the criminal justice field.

                      Keyword:星云棋牌官网下载 skipping VAT special invoices; tax neutrality; substantive taxation; internal transaction principle;

                    星云棋牌官网下载   TIAOKAIZENGZHISHUIZHUANYONGFAPIAO,ZHIZAISHANGPIN、FUWUDEDUOHUANJIEJIAOYIGUOCHENGZHONG,SHANGYOUMAIFANGBIKAIZHONGJIANSHANG,ZHIJIEXIANGXIAYOUMAIFANGKAIJUFAPIAODEXINGWEI。JINGUANTIAOKAIZHONGDEZENGZHISHUIZHUANYONGFAPIAOYUZHENSHIJIAOYILIUCHENGBUFU,FUHEXUKAIXINGWEIDEXINGSHIYAOJIAN,DANTIAOKAIXINGWEIBINGBUYIDINGDAILAIGUOJIASHUISHOUSUNSHIDEHOUGUO、POHUAISHUIFASHISHI。XIANGFAN,SHANGXIAYOUNASHUIRENZAIJIAOYILIANTIAOYUZHONGJIANHUANJIE“DUANLIE”HUOBUWANZHENGSHI,TONGGUOTIAOKAIZENGZHISHUIZHUANYONGFAPIAODEFANGSHI,KEYIKEFUSHUIZHISHEJIDAILAIDEZHONGFUZHENGSHUI,HUIGUISHUISHOUZHONGXINGYUANZE。YINCI,KEJIANGTIAOKAIXINGWEIYUYIBANDEXUKAIXINGWEIJINXINGQUFEN,DUIYUBUZAOCHENGGUOJIASHUISHOUSUNSHI,QIENENGGOUBEISHUIFASUOJIANRONGDETIAOKAIHUODONG,RENWEIQIBUJUYOUWEIFAXINGYUKEFAXING。

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                      一、跳开行为存在的原因:复合税率下不完全的税收中性

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                      税收中性原则要求增值税征收范围覆盖所有商品与服务,且适用单一税率,以避免在适用不同税率的纳税人的交易中产生重复征税。但现实中,增值税难以对所有的商品与服务进行覆盖,既存在增值税免税实体,包括小规模纳税人以及因实体的性质而全部或部分免税的实体;也存在适用增值税低税率、零税率的情况,例如对于生活必需品往往适用低税率,以及我国在营改增之后纳入增值税应税范围的服务也适用与原营业税率相近的较低税率,以促进税制衔接。
                     

                    增值税发票跳开行为的成因、定性及规制
                     

                      ZAIZHONGJIANHUANJIESHITISHIYONGDISHUILV、LINGSHUILVHUOZHEZENGZHISHUIMIANSHUIDEDUOHUANJIEDEJIAOYIZHONG,XIAYOUNASHUIRENWUFAWANQUANDIDIKOUSHANGYOUNASHUIRENYIJINGJIAONADESHUIKUAN,LINGZENGZHISHUIDEZHONGXINGXIAOGUODADAZHEKOU,XIAYOUNASHUIRENJIANGCHENGDANZHONGFUZHENGSHUIDAILAIDEEWAISHUIFU。CISHI,RUGUOSHANGYOUNASHUIRENTIAOGUOJIAOYIHUANJIEZHONGJIANDE“DISHUIFU”SHITI,ZHIJIEXIANGXIAYOUNASHUIRENKAIJUZENGZHISHUIZHUANYONGFAPIAO,SHIDEXIAYOUNASHUIRENJIANGSHANGYOUYIJINGJIAONADEZENGZHISHUIKUANNARUQIJINXIANGDIKOUDEFANWEI,ZAIJIANQINGLEQISHUISHOUFUDANDETONGSHI,YE“XIUFU”LEZENGZHISHUIDEDIKOULIANTIAO,YIDINGCHENGDUSHANGHUIFULESHUISHOUZHONGXINGDEXIAOGUO。YINCI,TIAOKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEFASHENG,GENBENSHANGSHIYOUYUXIANYOUDEZENGZHISHUISHUIZHIBUNENGWANQUANFANYINGSHUISHOUZHONGXINGDEYUANZE,YIRANCUNZAIDUOHUANJIEJIAOYIDEZHONGFUZHENGSHUI,YOUQIJINGJISHANGDEHELIXING。

                      二、跳开行为的性质辨析:是否属于虚开行为

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                      (一)行为形式的认定:基于真实交易原则

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                    星云棋牌官网下载   DANBULUNSHIYIJIANGYINGDE“SANLIUYIZHI”BIAOZHUN、YIHUOSHIZHIXINGDE“ZHENSHIJIAOYI”YUANZEJINXINGPANDUAN,TIAOKAIXINGWEIDOUNANYIBEIRENWEIYUZHENSHIJIAOYIDEQINGKUANGXIANGFU:SHANGYOUMAIFANGZHIJIETIAOGUOZHONGJIANNASHUIRENXIANGXIAYOUMAIFANGKAIPIAO,MINGXIANYUZHENSHIDEJIAOYIHUODONGBUYIZHI,YINCITIAOKAINANMIANHUIBEIGUILEIYUXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEI。ZAICIJICHUSHANG,XUYAOJIYUSHIZHIKESHUIYUANZEJINYIBUTAOLUNDESHI:TIAOKAISHIFOUJUYOUZAOCHENGGUOJIASHUISHOUSUNSHIDEWEIXIAN,CONGERXUYAOYUYIBANDEXUKAIXINGWEIYIBINGBEINARUGUOJIASHUISHOUCHUFADETIXIZHONG?

                      (二)行为结果的认定:基于国家税收损失

                    星云棋牌官网下载   TIAOKAIXINGWEIJIBUTONGYUYIPIANQUGUOJIASHUIKUANWEIMUDEDEXUKAIXINGWEI,QIXINGWEIRENZHUGUANSHANGBINGMEIYOUPIANQUGUOJIASHUIKUANDEMUDE,KEGUANSHANGYEBINGMEIYOUZAOCHENGGUOJIASHUIKUANDESUNSHI;YEBUTONGYU“DUIKAIFAPIAO”DENGDANCHUNDEXUKAIXINGWEI,ZAIXIAOGUOSHANGQUESHIHUIZAOCHENGGUOJIASHUISHOUSHOURUJIANSHAO、NASHUIRENLIYIZENGJIADEXIAOGUO,DANNASHUIRENJIANSHAODESHUIFUSHIJISHANGSHITONGGUOXIAOCHUJIAOYIZHONGDEZHONGFUZHENGSHUISHIXIAN,YINERYUXUKAIZENGZHISHUIZHUANYONGFAPIAO、TAOBISHUISHOUDEXINGWEICUNZAIBENZHIXINGDECHAYI。

                      1.“跳开”造成税收减少的衡量:从交易链条纵向的视角

                    星云棋牌官网下载   DUIYUZAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHONG,RUHEHENGLIANGXUKAIZAOCHENGDEGUOJIASHUISHOUSUNSHI,FAFA[1996]30HAOWENYIDIKOUSHUIKUANSHUEZUOWEILIANGXINGBIAOZHUN。5CONGWENYISHANGKAN,JIANGYIDIKOUDEJINXIANGSHUIKUANDANGZUOZAOCHENGGUOJIASHUIKUANSUNSHI,BENSHENJIUYUJIESHIZHONGJIANGLIANGZHEBINGLIEBIAOSHU、JIEXIANXIANGDUIMINGQUEDELUOJIXIANGBEI。YISHUIFASHIJIAOGUANCHAZHEIYIJISUANFANGFA,QIJISUANDEYUQISHUOSHIGUOJIASHUISHOUDESUNSHI,DAOBURUSHUOSHIGUOJIADUIHUODEXUKAIFAPIAOYIFANGDANGSHIRENDESHUISHOUZHAIQUANDEJIANSHAOLIANG:ZENGZHISHUIZHUANYONGFAPIAOHUANHUANDIKOU,KAIPIAORENCHENGDANLEYUPIAOMIANSHUIEYIZHIDENASHUIYIWU,DANCHUNDIDUOKAIFAPIAOSUIRANYUZHENSHIJIAOYIBUFU,DANBINGMEIYOUZAOCHENGGUOJIASHUISHOUJIANSHAO,FANDAOYOUSUOZENGJIA。JIBIANXUKAIFAPIAODESHOUPIAORENJIANGQIYONGZUOJINXIANGDIKOU,JIANSHAOLEZIJIDANGQIYINGNASHUIE,GUOJIAYECONGKAIPIAORENSHENSHANGHUODELEXIANGTONGSHUEDESHUISHOU,“SHIZHIDONGYU,SHOUZHISANGYU”。RUGUOYIQUDEXUKAIJINXIANGFAPIAOYIFANGSUOJIANSHAODESHUISHOUZHAIWU(JIYIDIKOUDEXUKAIJINXIANGFAPIAO)ZUOWEIQIZAOCHENGDEGUOJIASHUISHOUSUNSHISHUE,KAOLVDAOXUKAIFAPIAODENASHUIRENSUOZENGJIADENASHUIYIWU,DUIXUKAIZENGZHISHUIZHUANYONGFAPIAODEXINGWEIJIUNANYIDANDUPINGJIA,“WEITARENXUKAIZENGZHISHUIZHUANYONGFAPIAO”DEXINGWEISHIJISHANGCHENGWEILEBENZUIDEGONGFANXINGWEI。YINCI,XUKAIXINGWEIZAOCHENGDEGUOJIASHUIKUANLIUSHIYINGHAIYUANDAOGEANJIAOYIHUANJIEZHONGJINXINGJISUAN,ERBUYINGZHIJIEYIYIDIKOUSHUIEWEIJU。

                    星云棋牌官网下载   JINYIBUJIANG,DIKOUSHUIESHIFOUNENGGOUDENGTONGYU“GUOJIASHUISHOUSUNSHI”DESHUE,QISHISHIDUI“GUOJIASHUISHOUSUNSHI”ZHEIYIGAINIANJINXINGJIESHIDEWENTI。DUIZENGZHISHUIERYAN,GUOJIASUOHUODEDESHUISHOUJIYUDIKOUZHIDUERSHIXIAN。YINERDANGNASHUIRENJINJINDUIZHUANRANGJIAGEJINXINGDIAOZHENG,CONGERFENPEIGEZIDEYINGNASHUIEYUDIKOUESHI,GUOJIADEZENGZHISHUISHOURUBINGBUJIANDEHUIYINZHIZENGJIAHUOJIANSHAO———TEBIESHI,RUGUOZHONGJIANHUANJIEBUCHUXIANZENGZHISHUILIANTIAODEDUANLIEHUOLIUDIJINXIANGDEHUA,GUOJIADANGQIZENGZHISHUISHOURUJINYOUZUIHOUXIAOSHOUHUANJIEDESHUILVJUEDING。TANGRUOYIGUOJIADUIDANGENASHUIRENXIANGYOUDESHUISHOUZHAIQUANSHIFOUZENGJIANZUOWEISHIFOUCHUXIANGUOJIASHUISHOUSUNSHIDEBIAOZHUN,NEIMEBIRANHUIHUNXIAOSHUISHOUWEIFAXINGWEIHESHUISHOUCHOUHUAXINGWEIDEJIEXIAN,DAOZHIZAIXINGFASHANG,NASHUIRENJIANFENPEISHUISHOUFUDANDEXINGWEIYUNASHUIRENZHIJIEZAOCHENGGUOJIASHUISHOULIYILIUSHIDEXINGWEIBEIJIYUXIANGTONGDEPINGJIA,ZAOCHENGFALVPINGJIADEBUGONGPING。LINGWAI,GENJU《ZENGZHISHUIZANXINGTIAOLI》DISITIAO,ZENGZHISHUINASHUIRENYIDANGQIXIAOXIANGSHUIEYUJINXIANGSHUIEZHICHAWEIYINGNASHUIE。RUGUOSHUIWUJIGUAN、SIFAJIGUANZAIQUEDINGNASHUIRENXINGWEIZAOCHENGGUOJIASHUISHOUSUNSHISHI,JINKAOLVQIXIAOXIANGSHUIEDEJIANSHAO,ERBUKAOLVTONGSHIJIANSHAODEJINXIANGSHUIEDEHUA,ZEJIAZHONGLENASHUIRENYINGCHENGDANDENASHUIYIWU,YU《ZENGZHISHUIZANXINGTIAOLI》DEGUIDINGYIJIZENGZHISHUISHUIZHISHEJIXIANGBEI。GUBIZHERENWEI,“GUOJIASHUISHOUSUNSHI”YINGDANGFANGZAIZHENGGEJIAOYILIUCHENGZHONGQULIJIE,YIJIAOYIZHONGGENASHUIRENCHENGDANDEQUANBUZENGZHISHUINASHUIYIWU、ERFEIGEBIENASHUIRENCHENGDANDESHUIFUZUOWEIPINGJIADUIXIANG。JUTIDAOTIAOKAIXINGWEI,WOGUOTAIWANDIQUYIYOUCAIPAN,DUIYUSHUIWUJIGUANZAICHACHU“YINGYESHUI”FAPIAOTIAOKAIZHONG,JINKAOLVZHONGJIANNASHUIRENSHAOJIAOSHUIKUAN、QUEBUJISUANYIZHAOLOUBAOSHUIEKEYIHUODEDEJINXIANGSHUIKUANDEQINGKUANG,RENWEIQIGOUCHENGZHONGFUZHENGSHUI。LIRU,DUIYUTIAOKAIFAPIAODEXINGWEI,WOGUOTAIWANDIQUYOURUXIACAIPAN:“YINSHANGYOUMAIFANGYIKAILIFAPIAOYUXIAYOUMAIFANG,BINGYIJIUQIXIAOSHOUESHENBAOJIAONAYINGYESHUI,RUDUISHEJILOUJINLOUXIAOZHIZHONGJIANSHANG,JIUQILOUBAOXIAOSHOUEBUZHENGYINGYESHUI,QUEBUKOUJIANQIKEYICHADEZHILOUBAOJINHUOEJISUANZHIJINXIANGSHUIE,WUYIJIUTONGYIXIAOHUOSHISHI(XIAOHUOYUXIAYOUMAIFANG)HUOTONGYIXIAOHUOJIAZHIZHONGFUZHENGSHOUYINGYESHUI。”6ZAITIAOKAIZHONG,RUGUOYIZAOCHENGGUOJIASHUISHOULIUSHIZUOWEILIANGXINGJICHU,ZEZAIBUTONGDEJIAOYIQINGKUANGXIAZUOCHUDEPANDUANJIANGCUNZAIJUDADECHAYI。JIAOYILIANTIAOZHONGJIANDENASHUIRENKENENGYIZIRANRENHUOXIAOGUIMONASHUIRENDESHENFENCANYUJIAOYI,SHIYONGJIANYIJISHUIDEFANGFA,YEKENENGZUOWEIZENGZHISHUIYIBANNASHUIRENJISHUI。ZAIYISHANGLIANGZHONGQINGKUANGXIA,SHEANJIAOYIHUICHENGDANBUTONGDESHUISHOUFUDAN:RUGUOSANFANGZHONGYOUZHISHAOYIRENSHIYONGJIANYIJISHUIDEZHENGSHOUFANGFA,ZEHUIDAOZHIZENGZHISHUIDIKOULIANTIAOZHONGDUAN,GUOJIAYINGQUDEDESHUISHOUSHOURUYINGWEIXIAYOUMAIFANGGOURUSHANGPINDEJIAGECHENGYIXIANGYINGSHUILV、JIASHANGZHONGJIANXIAOGUIMONASHUIRENXIAOSHOUSHANGPINDEJIAGECHENGYIDUIYINGDEZHENGSHOULV、ZAIJIASHANGLIANTIAODUANLIEQIANYIHUANJIENASHUIRENXIAOSHOUSHANGPINDEJIAGECHENGYIXIANGYINGSHUILV;ERDUIYUHOUZHE———JISANFANGJUNJUBEIZENGZHISHUIYIBANNASHUIRENSHENFEN,KEYIJINXINGZENGZHISHUIJINXIANGDIKOU、DUIWAIKAIJUZENGZHISHUIZHUANYONGFAPIAODEHUA,ZEGUOJIAYINGQUDEDESHUISHOUSHOURUDENGYUXIAYOUMAIFANGGOURUSHANGPINDEJIAGECHENGYIDUIYINGSHUILV,DIYUJIAOYIHUANJIEZHONGCUNZAISHIYONGJIANYIZHENGSHOUFANGFADENASHUIRENDEQINGKUANG。

                      2.“跳开”造成税收减少的衡量:从纳税人义务的横向视角

                    星云棋牌官网下载   YISHANGTAOLUNDEJICHUDOUZAIYU,XUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIDEWEIHAICHENGDUDEQUEDING,SHIJIANGNASHUIRENSHISHIDEXINGWEIYUQI“YINGYOUDE”ZHENSHIJIAOYIJINXINGDUIBI,QUEDINGQIXUKAIDESHUIEHUOZAOCHENGDEGUOJIASHUISHOUSUNSHI。DANSHIFOUCUNZAIJIBIANZAOCHENGGUOJIASHUISHOUSHOURUJIANSHAO,YEBUHUIBEISHIZUO“ZAOCHENGGUOJIASHUISHOUSUNSHI”DEXINGWEI?

                    星云棋牌官网下载   “TIAOKAI”XINGWEIJIYOUKENENGGOUCHENGSHANGWENSUOSHUDELIWAIQINGKUANG:JIAOZHANGJIAOYILIANTIAOZHONGDENASHUIRENWEILEJIESHENGSHUIFU,ZAIKAIJUZENGZHISHUIZHUANYONGFAPIAOSHIXUANZETIAOGUOZHONGJIANDISHUILVHUOLINGSHUILVDE、HUOZHESHIYONGJIANYIZHENGSHOUBANFADENASHUIREN,ZHIJIEXIANGHOUMIANHUANJIEDESHANGPINHUOFUWUDEGOUMAIZHEKAIJUFAPIAODE“TIAOKAI”XINGWEISHIFOUJUYOUKEFAXING?CHENGRAN,ZHEIHENKENENGHUIZAOCHENGGAIHUANJIEZHONGGUOJIASHUISHOUJIANSHAO,DANZHEIYISUNSHIBINGBUJIANDESHIWEIFANSHUIFADEFUMIANJIEGUO,DAOBURUSHUOSHINASHUIRENSHIYINGZENGZHISHUISHUIZHIZUOCHUDEGAIJIN。

                      ZENGZHISHUIYISHANGPINHUOFUWULIUZHUANZHONGDEZENGZHIEZUOWEISHUIJI,BIMIANLEDUISHANGPINJIAZHIDEZHONGFUZHENGSHUI,TIXIANLESHUISHOUZHONGXINGDETEDIAN,YOULIYUSHIXIANSHUISHOUGONGPINGYUSHUISHOUXIAOLVDEJIBENJIAZHI。[11]RUGUOZHENGGESHANGPINHUOLAOWUDEXIAOSHOUJUNSHIYONGDANYIDEZENGZHISHUILV,ZEDUIYURENYIGEHUANJIESHANGDENASHUIRENERYAN,QIYINGNASHUIE(JIDANGQIXIAOXIANGYUJINXIANGDECHAE)DENGYUQIXIAOSHOUJINEYUKEDIKOUDEGOUJINJINEDECHAYUSHUILVZHIJI。NASHUIRENDEZHANGQIJINGYINGXUYAOQIXIAOSHOUJINEYAODAYUGOUJINJINE,FANGNENGSHIXIANLIRUNBUWEIFU,JIDANYISHUILVXIAZHENGCHANGJINGYINGDEZENGZHISHUINASHUIRENDEXIAOXIANGSHUIEZHUDINGYAODAYUJINXIANGSHUIE,ZHANGQILAIKANBUHUICHUXIANJINXIANGSHUIELIUCUNDEQINGKUANG。

                      DANGSUOYOUNASHUIRENJUNSHIYONGDANYIDEZENGZHISHUISHUILV,QIEXIAOSHOUJINEJUNDAYUGOUJINJINESHI,BUHUIYOUNASHUIRENCUNZAIJINXIANGLIUCUN,GUOJIADEZENGZHISHUISHUISHOUYINGDENGYUZUIZHONGYOUXIAOFEIZHEXIAOFEIDESHANGPINJIAGEYUZENGZHISHUIDESHUILVCHENGJIDEZONGHE。DANGZENGZHISHUILIANTIAOZHONGCHUXIANNASHUIRENJINXIANGLIUCUNSHI,GUOJIADESHUISHOUSHOURUZENGJIADENGYUGENASHUIRENLIUDIJINXIANGZHIHE,GAIBUFENZENGJIAESHUYUZHONGFUZHENGSHUI。QIYECHUXIANLIUDIJINXIANGKENENGSHIYOUYUJINGYINGXINGYUANYIN,PIRU,QIYEKENENGCHUYUJINGYINGCELVEJIANGDIXIAOSHOUJIAGE,DAOZHIQIMOJINXIANGLIUCUN,HUOZHEYINWEICHANNENGGUOSHENGDAOZHICUNHUOJIYA、XIAOSHOUBUZU。YOUYUWEIDIKOUDEDANGQIJINXIANGSHUIEKEYIXIANGHOUJIEZHUAN,QIYEBINGBUHUIYINDUANQIJINGYINGBODONGDAILAIDELIUCUNJINXIANGCHENGDANTAIDADEFUDAN,ZHANGQILAIKAN,GUOJIADESHUISHOUSHOURUYEMEIYOUZENGJIA,ZHISHIFASHENGLESHIJIANSHANGDEFENPEIBIANHUA。

                    星云棋牌官网下载   DANZENGZHISHUISHUIZHISHEJIYEKENENGDAOZHILIUDIJINXIANGSHUIEDEZENGJIA。ZENGZHISHUIDEDISHUILV、LINGSHUILV、MIANSHUI,YIHUOJIANYIJISHUI,JUNKENENGDAOZHINASHUIRENDANGQIXIAOXIANGSHUIE“BUZU”,XINGCHENGLIUDIJINXIANGSHUIE。QIEZHEIYILIUDISHUIEDEFASHENGFEIYINDUANQIDEJINGYINGBODONG,ERSHINASHUIRENCONGSHIDEJINGYINGHUODONGYUSHUIZHISHEJIGONGTONGDAOZHI,GUERNASHUIRENYEHENNANJIANGZHEIBUFENJINXIANGJIEZHUANDAOWEILAIZHOUQIDIKOU。CIZHONGQINGXINGSHIJISHANGDAPOLEZENGZHISHUILIANTIAODEWANZHENGXING,ZENGJIALEXIAYIHUANJIENASHUIRENDEYINGSHUIYIWU,BULIYUBENHUANJIENASHUIRENDESHICHANGJINGZHENG。

                      WEICI,YOUDENASHUIRENCAIQUZONGXIANGYITIHUADEFANGFA,JIANGQIANYIHUANJIEBINGRUDAOQIYENEIBU,YIJIANQINGSHUISHOUFUDAN,DANZHEIYITUJINGYIWEIZHENASHUIRENYINWEISHUIZHIDESHEJIERGAIBIANLEJINGYINGJUECE,YUZENGZHISHUIDEZHONGXINGYUANZEFASHENGCHONGTU。CHUCIZHIWAI,YEYOUNASHUIRENTONGGUOTIAOKAIZENGZHISHUIZHUANYONGFAPIAODEFANGSHI,BIMIANSHUIWUJIGUANDUITONGYIZENGZHIEDEZHONGFUZHENGSHUI。XUDUOGUOJIAJIANGZHEIZHONGHUODONGSHIZUOHELIDESHUISHOUCHOUHUA,DANZAIWOGUOSIFASHIJIANZHONG,WANGWANGJIANGQISHIZUOXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEI,YANZHONGDESHENZHIGOUCHENGFANZUI。7

                      ZAILIUDIJINXIANGYUEJIEZHUAN、TUISHUIDEQINGKUANGXIA,TIAOKAIDEXINGWEIGENGNANYIBEIRENDINGWEIZAOCHENGLEGUOJIASHUISHOUSUNSHI:JINGUANKAIPIAORENYUEGUOZHONGJIANNASHUIRENKAIPIAODEXINGWEI,YINZHONGJIANNASHUIRENMIANSHUIHUOSHIYONGJIAODIDEZENGZHISHUISHUILV,ZAOCHENGDANGQIGUOJIASHUISHOUSHOURUDEJIANSHAO。DANRUGUOKAIPIAORENANZHAOJIAOYILIUCHENGKAIPIAO,YEHUIDAOZHIZHONGJIANNASHUIRENDEJINXIANGZENGJIA,ZHONGJIANNASHUIRENKEYIZHEIBUFENJINXIANGZENGJIADIKOU、JIEZHUANXIAQIDIKOU、HUOZHEZAIXIAYIQITUISHUI,SHIDELIANGZHONGQINGKUANGXIAGUOJIAZUIZHONGDEZENGZHISHUISHOURUBINGMEIYOUBUTONG。

                    星云棋牌官网下载   ZHIYUBEI“TIAOGUO”DENASHUIRENSHIYONGJIANYIZHENGSHOUZHIDUDEQINGKUANG,TIAOKAIQUESHIZAOCHENGGUOJIASHUISHOUDEJIANSHAO,DANDUIZHEIBUFENNASHUIRENERYAN,CAIYONGJIANYIZHENGSHOUZHIDUBENSHENJIUSHISHUIWUJIGUANKAOLVDAOSHUISHOUZHENGGUANNENGLIDEBUZUERJIYUDE“BUGONGPING”DUIDAI,TANGRUOZAIYUNXU“TIAOGUO”ZENGZHISHUIYIBANNASHUIRENKAIJUFAPIAODETONGSHI,BUYUNXUSHIYONGJIANYIZHENGSHOUDENASHUIRENBEI“TIAOGUO”KAIPIAO,SHIBIBULIYUQICANYUJIAOYI、JINXINGJINGZHENG,JINYIBUWEIBEILESHUISHOUGONGPINGYUSHUISHOUZHONGXINGYUANZE。

                      YINER,SHANGWENSUOTAOLUNDEDUISHIFOUZAOCHENG“GUOJIASHUISHOUSUNSHI”DEPANDUANFANGFAHAIXUYAOJINXINGKUOZHAN:BUJINYAOCONGJIAOYILIUCHENGDEZONGXIANGWEIDUSHANG,KAOCHAXIANGDUIYUYUANBENDEWANZHENGJIAOYIHUANJIE,GUOJIADESHUISHOUSHOURUSHIFOUJIANSHAO;TONGSHIYEYAOCONGNASHUIRENDESHUISHOUFUDANDEHENGXIANGWEIDUSHANG,KAOCHAJIAOYISHEJIDENASHUIRENSHIFOUYINWEIZHENGYIXINGWEIJIANQINGLEDUIGUOJIADENASHUIYIWU,QIEKAOCHADEFANWEIBUJINJUXIANYUDANGQIYIWU,HAIYINGKAOLVDAOSHIFOUHUIYINLIUCUNJINXIANGJIEZHUANHUOLIUCUNJINXIANGTUISHUIDAOZHIYIHOUQIJIANNASHUIYIWUDEJIANQING。ZHIYOUNASHUIRENDEXINGWEITONGSHIZAOCHENGYUANJIAOYIHUANJIESHANGGENASHUIRENXIANGYINGDEYINGNASHUIEJIANSHAO,YIJINASHUIRENQUANBUZENGZHISHUINASHUIYIWUDEJIANQING,CAIHUIBEIRENDINGWEIZAOCHENGGUOJIASHUISHOUSUNSHI。

                      3.分析方法的小结:“内部交易”原则

                    星云棋牌官网下载   YANZHEJIAOYILIANTIAODE“ZONGXIANG”FENXI,JIANGXUKAIZENGZHISHUIZHUANYONGFAPIAODAILAIDEKAIPIAOFANGXIAOXIANGSHUIEDEZENGJIANARUDAOGUOJIASHUISHOUSUNSHISHUEDEJISUANKAOCHAZHONG,JIANSHAOLEDUIYUNASHUIRENYIJINGFASHENGDEXUKAIXINGWEIZAOCHENGGUOJIASHUISHOUJIANSHAOSHUE;ERZHENDUIDANGENASHUIRENDE“HENGXIANG”FENXI,ZEJIANGNASHUIRENLIUDIJINXIANGNARUDAOGUOJIASHUISHOU“WEIFASHENGSUNSHISHI”DEYINGNASHUIEJISUANZHONG,JIANXIAOLEYINGNASHUIEYUSHIJIAOSHUIEDECHAJU。CONGLIANGGEFANGXIANGSHANGFENXITIAOKAIXINGWEIBIRANDAILAIDEXIAOGUOSHI,PANDUANGUOJIASHUISHOUSHIFOUFASHENGSUNSHI,SHIJISHANGSHIJIANGTIAOKAIHOUDENASHUIE,YUJIANGSHEJITIAOKAIDEQIYEHEBINGWEIYIJIAQIYEHOUFASHENGXIANGTONGJIAOYIYINGJIAONADEZENGZHISHUIEJINXINGBIJIAODEJIEGUO。

                      图1 跳开增值税专用发票交易形式
                    图1 跳开增值税专用发票交易形式

                    星云棋牌官网下载   RUSHANGTUSUOSHI,JIAXIANGYI、YIXIANGBINGJINXINGXIAOSHOU,JIAJIANGZENGZHISHUIZHUANYONGFAPIAOZHIJIEKAIYULEBING,QIEJIACONGWAIJIEGOURUSHANGPINHUOFUWUBINGQUDEJINXIANGSHUIE、BINGXIANGWAIJIECHUSHOUSHANGPINHUOFUWUBINGCHENGDANXIAOXIANGSHUIE。ZAIYIZONGHENGLIANGXIANGFENXITIAOKAIFAPIAODEXINGWEI(JIJISUANDAOYIBEITIAOGUOQIANQUDEDEJINXIANGHEYIKENENGYINCICHANSHENGDELIUDIJINXIANG)HOU,DEDAODEZHENGGEJIAOYIDEYINGNASHUIESHIJISHANGYUJIANGJIA、YI、BINGSHIZUOYIGESHIYONGBINGDEZENGZHISHUILVDENASHUIRENJINXINGJIAOYIDEYINGNASHUIEXIANGDENG。

                      TIAOKAIZHONGDEYINGNASHUIEYUSHEJIDAODENASHUIRENZONGXIANGYITIHUAHOUDEJIEGUOXIANGTONG,BIZHEFANGZHAOZHUANRANGDINGJIAZHONGDE“DULIJIAOYI”YUANZE,CHENGCIWEI“NEIBUJIAOYI”YUANZE。ZHEIYUQIANWENSUOSHUDEZENGZHISHUIDESHUIZHISHEJIXIAOGUOSHIYIZHIDE:ZENGZHISHUIQUDAIYIBANLIUZHUANSHUIDEMUDEZHIYI,JIZAIYUBIMIAN“JIAOYIYUEDUO,NASHUIYUEDUO”DEHOUGUO,FANGZHIYINZHONGFUZHENGSHUINIUQUSHICHANGXINGWEI,SHIXIANSHUISHOUZHONGXING。TIAOKAIZENGZHISHUIZHUANYONGFAPIAOSHIDUIZENGZHISHUISHUILVBUTONGYIDAILAIDEZHONGFUZHENGSHUIWENTIDEXIUBU,GUERQISHUIFUDEDUIBIDUIXIANGYINGWEICAIYONGZONGXIANGYITIHUA、JIANGDUOGEZHUTIJIANJIAOYIZHUANHUAWEINEIBUJIAOYIDESHUIFU,DANGLIANGZHEXIANGTONGSHI,JIDAIBIAOWEIDUINASHUIRENDEJINGYINGCHANSHENGZENGZHISHUIZHONGFUZHENGSHUI,NASHUIRENYEWEIYINTIAOKAIXINGWEIHUODEEWAISHOUYI。

                      三、跳开行为在税法与刑法领域内的差异

                    星云棋牌官网下载   SHIZHIKESHUIYUANZEYAOQIU,ZAIFALVXINGSHIYIZHIDEQINGKUANGXIA,RUGUOQIJINGJISHIZHICUNZAIBUTONG,ZEYINGCHUANTOUFALVXINGSHIDEMIANSHA,GENJUJINGJISHIZHIYUYIQUBIEKESHUI。[10]TIAOKAIXINGWEIJINGUANZAIFALVXINGSHISHANGLEISIYUZAOCHENGGUOJIASHUISHOUSUNSHIDEXUKAIXINGWEI,DANLIANGZHEDUIGUOJIASHUISHOUSHOURUDEYINGXIANGJIERANBUTONG:QIANZHEJINHUIJIANSHAOGUOJIAZHONGFUZHENGSHUIDAILAIDESHUISHOUSHOURU,ERHOUZHEHUIZHIJIEZAOCHENGGUOJIAYINGSHOUSHUISHOUDEJIANSHAO,BINGBUJUXIANYUZHONGFUZHENGSHUISHOURU。YINCI,ZAISHUISHOUZHIFA、XINGSHISIFALINGYU,DUITIAOKAIXINGWEIDECHULIYINGBUTONGYUYIBANDEXUKAIXINGWEI。

                      YOUYUSHUISHOUZHIFALINGYUDEXUKAIXINGWEIYUXINGFALINGYUDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZAIWEIFAGOUCHENGSHANGDECHAYI,TONGYITIAOKAIXINGWEIKENENGZAIXINGFASHANGWUZUI,DANZAISHUIFALINGYUGOUCHENGWEIFAXINGWEI。QIEBUTONGYUYIBANXUKAIXINGWEIDESHI,TIAOKAIXINGWEIZAILIANGGEFALVBUMENZHONGHEFAXINGDEBUTONGBINGFEIYINWEIKAIJUFAPIAOSHUEDENGCHENGDUDECHAYISUOZHI,ERSHIYOUYULIANGBUMENFALVSUOBAOHUFAYIDEBUTONGERCHANSHENG。GUER,YINGFENBIEDUILIANGGELINGYUZHONGTIAOKAIXINGWEIDECHULIZHANKAITAOLUN。

                      (一)税法中的跳开行为:发票凭证的例外

                      YUXINGFALINGYUBUTONG,SHUIFALINGYUGUIZHIZENGZHISHUIZHUANYONGFAPIAOKAIJUXINGWEI,BUJINJINSHIWEILEWEIHUGUOJIADESHUISHOULIYI,YEYOUBAOZHANGFAPIAOGUANLIZHIXUDEMUDE。JINYIBUERYAN,FAPIAOFAHUIZHEZHENGMINGZHENSHIJIAOYIDEZUOYONG,DUIBUTONGZHUTIYOUZHEBUTONGDEGONGNENG:JIUGUOJIAERYAN,SHILIYONGFAPIAOZHENGSHUIDEGONGNENG;JIUJINGYINGZHEERYAN,SHIGENJUFAPIAOJINXINGHUIJIHESUANDEGONGNENG;JIUXIAOFEIZHEERYAN,SHIPINGJIEFAPIAODUIJIAOYISHISHIDEZHENGMINGSHIXIANWEIQUANDEGONGNENG。[12]GENJUXIANYOUDEZENGZHISHUIZHUANYONGFAPIAOSHEJI,TIAOKAIXINGWEIHUIDAOZHIFAPIAOQUESHILEDUIJIAOYIZHONGJIANHUANJIEDEFANYING,JIBIANBUHUIJIANSHAOGUOJIADESHUISHOUSHOURU,DANKENENGHUISHIJINGYINGZHEDEHUIJIHESUANSHIZHEN,YINFACAIWULINGYUDEFENGXIAN。

                      GENJU《FAPIAOGUANLIBANFA》DEDINGYI,FAPIAODEXINGZHISHUYU“SHOUFUKUANPINGZHENG”,QIGONGNENGZAIYUDUIJIAOYIHUODONGZHONGSHOUFUKUANXIANGJINXINGZHENGMING。8“FAPIAOSHIDUIJIAOYIGUOCHENGDESHUNJIANSHILU。CONGJIAOYIDAOHESUAN,TASHIYANMIJIANDU、XIANCHANGFANYINGJIAOYIWANCHENGDUDEYIGEGUOCHENG。”[13]RANER,BANFADIYITIAOJIZHICHU,BENBANFADEMUDEZAIYU“JIAQIANGFAPIAOGUANLIHECAIWUJIANDU,BAOZHANGGUOJIASHUISHOUSHOURU,WEIHUJINGJIZHIXU”。ZAI“YIPIAOKONGSHUI”LINIANXIA,FAPIAOSHIZHISHANGSHUYUNASHUIPINGZHENG,CHENGWEILESHUIWUJIGUANJIANCHANASHUIRENJIAONASHUIKUANQINGKUANG、SHIXIANGUOJIASHUISHOUSHOURUDEZHONGYAOGONGJU。

                      RUBODENGHAIMOSUOYAN,ZHENGRU“YIPUBUSHIERZHU”,YIXIANGZHIDUBUKENENGTONGSHISHIXIANXIANGHUCHONGTUDELIANGZHONGJIAZHI。[14]ZHANZAISHUIWUJIGUANDEJIAODUSHANG,“BAOZHANGGUOJIASHUISHOUSHOURU”YU“ZUOZHENGZHENSHIJIAOYIDEFASHENG”ZUOWEIFAPIAOGUANLIZHIDUSUO“SHIFENG”DE“ERZHU”,CULVEKANLAIBINGBUMAODUN:TANGRUOFAPIAOKEYIZHENSHIFANYINGJIAOYIDEQINGKUANG,YOUQISHIFANYINGJIAOYIDEJINE,NEIMEJIUNENGWEIQUERENGUOJIADESHUISHOUZHAIQUANTIGONGYIJU,SHIXIANSHUISHOUSHOURU。DANDUIYUKAIJUFAPIAODENASHUIRENERYAN,ZHEILIANGZHEFANDAOTIANSHENG“SHUIHUOBURONG”:YIFANGMIAN,XIAYOUGOUMAIZHEHEXIAOFEIZHEHUICHUYUZISHENCAIWUGUANLI、BAOLIUWEIQUANZHENGJUDENGFANGMIANDEKAOLV,YAOQIUJINGYINGZHEKAIJUFAPIAO、ZHENGMINGJIAOYI,SHIDEJINGYINGZHEYOUWEIQIXIAOSHOUDESHANGPINHUOFUWUKAIJUFAPIAODEXUYAO;LINGYIFANGMIAN,KAIJUFAPIAOYEJIUYIWEIZHEJINGYINGZHEYAOCHENGDANXIANGYINGDESHUISHOUFUDAN,YINERJINGYINGZHEYEJUYOUTAOBIKAIJUFAPIAOYIWUDEDONGJI。FAPIAOZUOWEIJIAOYIPINGZHENG“ZHENGMINGJIAOYISHISHI”DEGONGNENG,YUZUOWEINASHUIPINGZHENGJUYOUDE“CHENGDANNASHUIYIWU”XIAOGUOGOUCHENGLEFAPIAOZHIDUZHONGDEMAODUNTI,ERZHESHUQIANGSHURUOKENENGJUEDINGFAPIAODEKAIJUYUFOU:YIXIANGMINJIANDIAOCHAXIANSHI,SHISULINGYUKAIJUFAPIAOBILIJIAODA,KENENGYUGONGCHABAOXIAOXUYAOFAPIAOZHENGMINGXIANGGUAN;TUSHULINGYUDEKAIPIAOBILIYEXIANGDUIJIAOGAO;QITAMINYONGXIAOFEILINGYUDEKAIPIAOSHUEZESHISHAOZHIYOUSHAO。[15]YINCI,FAPIAOZUOWEIJIAOYIPINGZHENGDESHUXINGYU“YIPIAOKONGSHUI”DEMUBIAOCUNZAINANYIDIAOHEDEMAODUN,SHIJIANZHONGBIRANDUIERZHEYOUSUOCEZHONG。

                    星云棋牌官网下载   CIWAI,FAPIAOZUOWEITESHUDEJIAOYIPINGZHENG,QIJIZAINEIRONGDEFANWEIJIYUFAPIAOGUANLIFAGUISUOYAOQIU,GENGDUODISHIFANYINGSHUIFAFALVGUANXI,ERFEIMINSHANGSHIFALVGUANXI。CHUFEIYOUFALVDEMINGWENSHOUQUAN,FOUZEBUDEJIANGMINFAGUIFANZHIJIESHIYONGYUSHUIFALINGYU,DUISHUIFASHANGDESHISHIDEPANDUANYINGYISHUIFAGUIZEWEIJIZHUN[16];FANGUOLAISHUO,SHUIFAFALVSHISHIDEGOUCHENGBUTONGYUMINFAFALVSHISHI,YINERFAPIAOZUOWEIJIYUSHUIFAGUIZECHANSHENGDEZHENGMINGFALVSHISHIDEPINGZHENG,YEBUKENENGZHIJIECHANSHENGMINSHANGFASHANGDEFALVXIAOLI。QIYECAIWURENYUAN、XIAOFEIZHEZAIZHENGMINGJIAOYISHISHIDESHIHOU,YIRANSHIJIYUCAIWUGUANLIGUIDINGHUOMINSHANGSHIFALVDEYAOQIULIEJUZHENGJU,JINXINGZHENGMING。ZAIMINSHANGSHISUSONGZHONG,FAPIAOSUIRANNENGBEIZUOWEIZHENGMINGJIAOYISHISHIDEZHENGJUZHIYISUOCAIYONG,DANHAIXUYAOFUYIHETONGWENBEN、ZHUANZHANGJILU、YUNHUODANSHENZHISHANGPINSHIWUDENGFANGNENGGOUCHENGWANZHENGDEZHENGJULIANTIAO。YINCI,FAPIAOZUOWEIJIAOYIPINGZHENGDEGONGNENGBINGFEISHIBUKEDONGYAODE,SHENZHIZAIHEQITADEZHENGJUCHUXIANCHONGTUSHI,FAPIAODEZHENGMINGNENGLIYEHUISHOUDAOZHIYI。

                      JINGUANXUEJIEDUIYU“YIPIAOKONGSHUI”ZHIDUCUNZAIZHUDUOZHIYI,DANZHISHAOZAIZENGZHISHUILINGYU,FAPIAOYIRANSHISHUIEJISUANYUZHENGGUANDEZHONGYAOSHOUDUAN。CONGSHIJIEFANWEILAIKAN,CHULERIBENDE“XIAOFEISHUI”TIXIWAI,FAPIAODIKOUZHIDUSHIZENGZHISHUITIXIDEHEXIN。[3]SHUIWUJIGUANTONGGUOKONGZHIZENGZHISHUIZHUANYONGFAPIAODESHIYONGXINGWEI,DUJUEXUKAI、DAIKAIFAPIAODEFASHENG,BAOZHENGFAPIAOCHONGFENTIXIANZHENSHIJIAOYI、FANYINGSHUISHOUFUDAN,SHIXIANYIPIAOKONGSHUIDEMUDE。[17]ZENGZHISHUIZHUANYONGFAPIAOZHIDUBUKEBIMIANDIYISHIXIANSHUISHOUSHOURUZUOWEIZHUYAOJIAZHI,QIJIZAIDENEIRONGJUEDINGLENASHUIRENCHENGDANDENASHUIYIWU,DUIYUFAPIAOZUOWEIJIAOYIPINGZHENGDEGONGNENG,KEYIZAIYIDINGCHENGDUSHANGYUYIRUOHUA。

                    星云棋牌官网下载   TIAOKAIXINGWEIZAIBUQINFANGUOJIASHUISHOUDETONGSHI,SHIXIANLEZENGZHISHUIDIKOULIANTIAODEXIUFU,HUIGUILESHUISHOUZHONGXINGDEYUANZE。YOUJIANYUCI,SHUIWUJIGUANHEBUJIANGTIAOKAIZUOWEIBUGOUCHENGXUKAIXINGWEIDELIWAI,NARUZENGZHISHUIDIKOUDEHUANJIEZHIZHONG?DANGRAN,KAOLVDAOTIAOKAIBINGBUFUHEJIAOYISHISHI,ZHEIYILIWAIGUIZEDESHEDINGBUKEBIMIANDIYAORUOHUAZENGZHISHUIZHUANYONGFAPIAODEPINGZHENGGONGNENG,SHUIWUJIGUANXUYAOTONGGUOGAIJINZENGZHISHUIFAPIAOJIZAIFANWEI,SHIDEQINENGGOUFANYINGCHUPIAOMIANNEIRONGYUZHENSHIJIAOYIBUFUDEBANFA,BIMIANQIJIZAIDEXINXIRANGJINGYINGZHEHEXIANGGUANRENDUIJIAOYILIANTIAOCHANSHENGCUOWURENSHI。

                      (二)虚开增值税专用发票罪中的跳开行为:不入罪的“虚开”

                      CONGXINGFADIERBAILINGWUTIAODEWENBENLAIKAN,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUISHUYUXINGWEIFAN,YOUXUKAIXINGWEIJIGOUCHENGBENZUI。ERZAIXINGFALILUNJIE,DUIBENZUIMINGDEXINGZHIYOUZHEDUOZHONGBUTONGDERENSHI:SUIYOUBENZUISHUYUCHOUXIANGWEIXIANFANYIHUOMUDEFANZHIZHENG,DANZHULIUGUANDIANJUNRENWEI,GOUCHENGBENZUIXUYAOYOUPIANQUSHUIKUANDEZHUGUANMUDE。QIECHOUXIANGWEIXIANFANXUESHUORENWEI,BENZUIHAIXUJUBEIZAOCHENGGUOJIASHUIKUANSUNSHIDEWEIXIAN,ERDANCHUNDEXINGWEISHUOJIANGDAOZHIDANCHUNDEXUKAIXINGWEIYUXUKAIZENGZHISHUIZHUANYONGFAPIAOPIANQUSHUIKUAN,ZHEILIANGZHONGZAIWEIHAICHENGDUSHANGCUNZAIXIANZHECHAYIDEWEIFAHUODONGMIANLINXIANGDANGDEXINGSHICHUFA,WEIBEILEDINGZUILIANGXINGDEGONGPINGXING。[18]YINCI,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZHONGDEXUKAIXINGWEI,BIRANXUYAOBAOHANZAOCHENGGUOJIASHUISHOUSUNSHIDEZHUGUANMUDE,SHENZHIHAIYAOYOUZAOCHENGGUOJIASHUISHOUSUNSHIDEQIANZAIWEIXIAN,ZHEIYIGUANDIANTONGGUOZHIDAOXINGANLI、DUIDIFANGFAYUANDEHUIFUHANDENGXINGSHI,YEJIANJIEDEDAOLEZUIGAOFADECHENGREN。[19]TIAOKAIXINGWEIYOUYUBUHUIZAOCHENGGUOJIADESHUISHOUSUNSHI,YINGDANGBEIPAICHUZAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDEQINGXINGZHIWAI,DANXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDELIANGXINGBIAOZHUNBINGWEITIXIAN“ZAOCHENGGUOJIASHUISHOUSUNSHI”ZHEIYIRUXINGYUANZE,JIAZHITIAOKAIXINGWEIWEIZAOCHENGGUOJIASHUISHOUSUNSHIDESHUOMINGJIAOWEIFUZA,DAOZHITIAOKAIYIBEIRENDINGWEIBENZUI。

                      ZUOWEIZUIZAODEDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUILIANGXINGDEYIJU,《ZUIGAORENMINFAYUANGUANYUSHIYONG<QUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIGUANYUCHENGZHIXUKAI、WEIZAOHEFEIFACHUSHOUZENGZHISHUIZHUANYONGFAPIAOFANZUIDEJUEDING>DERUOGANWENTIDEJIESHI》(FAFA[1996]30HAO)DUIBENZUILIANGXINGGUIDINGLEXUKAISHUIKUANSHUE、PIANQUGUOJIASHUIKUANSHUEDENGLIANGXINGYIJU,TIXIANLEDANGSHIDELIFAZHEJIANGUBAOHUGUOJIASHUISHOUZHIXUYUSHUISHOUZHAIQUANSHUANGZHONGFAYIDELIFAMUDE。ZAIBENZUIYUTAZUIDEBIJIAOSHANG,30HAOWENZUOCHURUXIAGUIDING:“LIYONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAOSHIJIDIKOUSHUIKUANHUOZHEPIANQUCHUKOUTUISHUI100WANYUANYISHANGDE,SHUYU‘PIANQUGUOJIASHUIKUANSHUETEBIEJUDA’。”KEJIAN,ZAI1996NIANDESIFAJIESHIZHONG,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDE“SHIJIDIKOUSHUIKUAN”YUPIANQUCHUKOUTUISHUIZUIDE“PIANQUTUISHUI”SHIXIANGHUDUIYINGDE———JINGUANLIANGZHEDUIGUOJIASHUISHOUZHAIQUANDEQINFANCHENGDUBINGBUNENGWANQUANDUIDENG,DANRENGZAIYIDINGCHENGDUSHANGTIXIANLELIANGXINGDEGONGPINGXING。

                      SUIZHEJINGJIDEFAZHAN,FAFA[1996]30HAOWENQUEDINGDELIANGXINGBIAOZHUNYIJINGMINGXIANPIANDI,JUCIDINGZUIBUZAIFUHEZUIXINGXIANGSHIYINGDEYUANZE。WEICI,《ZUIGAORENMINFAYUANGUANYUSHENLIPIANQUCHUKOUTUISHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》(FASHI[2002]30HAO)DUIPIANQUCHUKOUTUISHUIZUIDELIANGXINGBIAOZHUNZUOLETISHENG,DANBINGMEIYOUDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIZUOCHUXIANGYINGDEXIUGAI。2014NIAN,ZHENDUIXIZANGGAOJIFAYUANJIUSHIYONGFAFA[1996]30HAOWENSHENLIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDAOZHILIANGXINGBUGONGDEQINGSHI,《ZUIGAORENMINFAYUANYANJIUSHIGUANYURUHESHIYONGFAFA[1996]30HAOSIFAJIESHISHUEBIAOZHUNWENTIDEDIANHUADAFU》(FAYAN[2014]179HAO)GUIDING,ZAIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDINGZUISHANGCAIYONG《ZUIGAORENMINFAYUANGUANYUSHENLIPIANQUCHUKOUTUISHUIXINGSHIANJIANJUTIYINGYONGFALVRUOGANWENTIDEJIESHI》(FASHI[2002]30HAO)DEBIAOZHUN,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUI“XUKAIDESHUIKUANSHUEJIAODAHUOZHEYOUQITAYANZHONGQINGJIE”、“XUKAIDESHUIKUANSHUEJUDAHUOZHEYOUQITATEBIEYANZHONGQINGJIE”FENBIECANZHAOPIANQUCHUKOUTUISHUIZUI“SHUEJUDAHUOZHEYOUQITAYANZHONGQINGJIE”、“SHUETEBIEJUDAHUOZHEYOUQITATEBIEYANZHONGQINGJIE”DESHUEBIAOZHUNZHIXING,JIXUKAIDESHUIKUANSHUEJIAODA、SHUEJUDADEBIAOZHUNFENBIEWEI50WANYUAN、250WANYUAN,YU“PIANQUGUOJIATUISHUIKUAN”SHUEJIAODA、SHUEJUDADEBIAOZHUNYIYIDUIYING。[20]2018NIANFABUDE《ZUIGAORENMINFAYUANGUANYUXUKAIZENGZHISHUIZHUANYONGFAPIAODINGZUILIANGXINGBIAOZHUNYOUGUANWENTIDETONGZHI》(FA[2018]226HAO),FEIZHILEFAFA[1996]30HAOWENGUIDINGDEXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDELIANGXINGBIAOZHUN,BINGYANYONGLEFAYAN[2014]179HAOQUEDINGDEJIYUXUKAISHUIKUANSHUEDELIANGXINGBIAOZHUN。ZHICI,XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIDELIANGXINGYIJUJINYUXUKAISHUIKUANSHUEYIXIANG。

                      表1 虚开增值税专用发票罪量刑标准沿革
                    表1 虚开增值税专用发票罪量刑标准沿革

                      ZUIXINGXIANGSHIYINGYUANZEYAOQIU,XINGSHICHUFADEYANLICHENGDUYINGDANGYUFANZUIXINGWEIDESHEHUIWEIHAICHENGDUXIANGPIPEI,ZAIDAZHIDECHENGDUSHANGBAOCHIJUNHENG。[21]FAYAN[2014]179HAOWENYUFA[2018]226HAOWENSHITUJIXUJIANGXUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYUPIANQUCHUKOUTUISHUIZUIDELIANGXINGYIJUJINXINGTONGYI,BIMIANLEISIFANZUIJIANDELIANGXINGMINGXIANSHIHENG,YINGXIANGSIFAGONGZHENG。DANJIBIANLIANGZUIZAIDINGZUILIANGXINGDESHUEBIAOZHUNSHANGZHONGGUIYIZHI,SHUEDERENDINGYIJUSHANGRENGCUNZAICHAYI:PIANQUCHUKOUTUISHUIZUIYIPIANQUGUOJIATUISHUISHUE、XUKAIZENGZHISHUIZHUANYONGFAPIAOZUIYIXUKAISHUIKUANSHUEZUOWEICANZHAOBIAOZHUN。QIANZHEWEIYIJINGFASHENGDE、PIANQUGUOJIATUISHUIDESHUE,JIXUGOULEZIJIDUIGUOJIAXIANGYOUDESHUISHOUZHAIQUANBINGJIANGQISHIXIAN;ERHOUZHEJINJINWEIZAOLESHUISHOUZHAIQUANPINGZHENG,KENENGHUIZAOCHENGGUOJIASHUISHOUSUNSHIDEWEIXIAN,DANZHIDAONASHUIRENJIANGQIYONGYUJINXIANGDIKOUZHIQIANJUNWEIZAOCHENGGUOJIASHUISHOULIUSHI。CIWAI,JIANG“PIANQUGUOJIASHUIKUANSHUE”YU“LIYONGXUKAIDEZENGZHISHUIZHUANYONGFAPIAODIKOUDESHUE”ZHIJIANYEBINGFEIDENGJIADEGUANXI,GUERJIBIANHUIGUIDAOFAFA[1996]30HAOWENDEBIAOSHUMOSHISHANG,RENGBUNENGYUBAOHUGUOJIASHUISHOUZHAIQUANDELIFAMUDEXIANGYIZHI。SHISHISHANG,“XUKAISHUIKUANSHUE”YU“SHIFOUZAOCHENGGUOJIASHUISHOUSUNSHI”LIANGXIANGBIAOZHUNBENSHENJICUNZAICHONGTU,QIANZHEBAOHAN、DANBUDENGJIAYUHOUZHE,YINCIXIANYOUDELIANGXINGBIAOZHUNBINGBUNENGJUEDINGBAOKUOTIAOKAIZAINEIDEXUKAIXINGWEISHIFOUHUISHOUDAOXINGSHICHUFA,RENGXUYAOFAGUANDUIGUOJIASHUISHOUSUNSHIDESHUEZUOCHUSHIZHIXINGDEPANDUAN。DUIYUGONGSURENERYAN,QIJUZHENGDEFANWEIBUJINXIANYUXUKAIXINGWEIDEFASHENG,HAIYINGZHENGMINGXUKAIXINGWEIZAOCHENGLEGUOJIASHUISHOUSUNSHIDEHOUGUO。

                      FA[2018]226HAOWENZHONGYESHUOMING,CANZHAOFASHI[2002]30HAOWENLIANGXINGSHIZAI“XINDESIFAJIESHIBANXINGQIAN”DECUOSHI,JUYOUYIDINGDEGUODUXING。ZAILIANGXINGYIJUBUHELIDEQINGKUANGXIA,YINGJINKUAIZHIDINGDUIXUKAIZENGZHISHUIZHUANYONGFAPIAOZUILIANGXINGDEXINDEFALVJIESHI,JIANGSHIJIZAOCHENGDESHUISHOUSUNSHI———ERFEIXUKAISHUIKUANSHUEHUOZHEDIKOUSHUIKUANSHUE———ZUOWEILIANGXINGYIJU,YIBAOZHENGXINGFADEGONGPINGSHIYONG。

                      四、结论

                    星云棋牌官网下载   TIAOKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEIJISHAODEDAORENMENDEGUANZHU,ZHEIYUQIFASHENGSHULIANGJIAOSHAOYOUGUAN,DANYEJIANJIEFANYINGLEWOGUOZENGZHISHUITIZHISHANGBUWANSHAN、“YIPIAOKONGSHUI”ZHIDUJIANGHUADENGWENTI,TIAOKAIXINGWEIBEI“WUYONGZHIYI”DIRENDINGWEIXUKAIZENGZHISHUIZHUANYONGFAPIAOXINGWEI,QUEFAZAIZHIDUYUSHIJIANZHONGDETAOLUN。SHISHISHANG,FAPIAODEZHENSHIXINGYUJIAOYIZHENSHIXINGBINGBUZHIJIEDENGTONG,QIEZENGZHISHUIZHUANYONGFAPIAOZUOWEISHUISHOUZHENGGUANGONGJUDEZUOYONGYAOYUANYUANDAYUZUOWEIJIAOYIPINGZHENG、ZHENGMINGJIAOYISHISHIDEGONGNENG。YINCI,JIANGBUZAOCHENGGUOJIASHUISHOUSUNSHIDETIAOKAIPAICHUZAIXUKAIXINGWEIZHIWAI,ZAIMEIYOUQINFANGUOJIASHUISHOULIYIYUSHUIFAZHIXUWENDINGDETONGSHI,DUIYUWEIHUSHUISHOUZHONGXINGYUANZE、BIMIANSHUIZHIDUISHICHANGZHUTIXINGWEIBUDANGNIUQUJUYOUYIDINGDEYIYI。

                      PANDUANTIAOKAIXINGWEISHIFOUZAOCHENGGUOJIASHUISHOUSUNSHI,KEYICAIYONG“NEIBUJIAOYI”YUANZE,JIANGTIAOKAIHOUJIAOYILIANTIAODAILAIDESHUISHOUYUTIAOKAISHEJIDEQIYEZONGXIANGYITIHUAHOUDESHUISHOUQINGKUANGJINXINGBIJIAO,QIANZHEBUXIAOYUHOUZHEZEBUZAOCHENGSHUISHOUSUNSHI。DANSHI,TIAOKAIXINGWEISHEJILEDUOGESHICHANGZHUTI,YINERQIFENXIYEKENENGBIANDEJIWEIFUZA:PIRU,SHANGYOUXIAOSHOUZHEXIANGXIAYOUGOUMAIZHETIAOKAIFAPIAOSHI,FAPIAOSHANGDEJIAGEGAIRUHEQUEDING,SHIANZHAOQIXIANGZHONGJIANZHUTIXIAOSHOUJIAGE,HAISHIZHONGJIANZHUTIXIANGXIAYOUXIAOSHOUDEJIAGE,YIHUOJIEYUERZHEZHIJIAN;DANGCUNZAIDUOGESHANGYOUXIAOSHOUZHEXIANGZHONGJIANZHUTIXIAOSHOUSHI,SHIJINKEYIYOUQIZHONGZHIYITIAOKAIFAPIAO,HAISHIYUNXUDUOGEXIAOSHOUZHETIAOKAI?RURUOYUNXU,MEIYIGEXIAOSHOUZHEDETIAOKAIJINEGAIRUHEFENPEI。ZHURUCILEIDEWENTISHANGXUYAOZAIJIANGUWANSHANZENGZHISHUIZHIYUBAOZHANGGUOJIASHUISHOUZHIXUDESHUANGZHONGJIAZHIDEJICHUSHANG,TONGGUOGUOJIALIFAYUSHUIWUJIGUANDEJIESHIXINGGUIZHANGZUOCHUHUIDA。

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                      [16]汤洁茵.民法概念与税法的关系探析[J].山东财政学院学报,2008,(4):82-85.
                      [17]赵明慧.我国发票管理现状分析及对策研究[D].北京:首都经济贸易大学硕士论文,2013.
                      [18]张明楷.刑法学:第五版[M].北京:法律出版社,2016.
                      [19]耿磊.《关于虚开增值税专用发票定罪量刑标准有关问题的通知》的理解与适用[J].人民司法,2018,(34):23-25.
                      [20] 黄应生.虚开增值税专用发票案件的数额标准确定[N].人民法院报,2015-07-20.
                    星云棋牌官网下载   [21]陈瑞华.刑事证据法学[M].北京:北京大学出版社,2012.

                      注释

                      12001年下半年,浙江省永嘉县意得利服饰有限公司(下称意得利公司)向温州市黄龙市场经营者陈某订购印花弹力布,陈某则向被告人欧某订购,欧某即向被告人张某订购,因意得利公司要求陈某提供增值税专用发票,陈某、欧某亦就分别要求自己的供货者提供增值税专用发票,并向供货者提供意得利公司的税务登记资料,要求开具以意得利公司为受票单位的增值税专用发票。2002年1月,张某到其印染加工单位绍兴第二印染有限公司以加工费名义开具了受票单位为意得利公司的增值税专用发票2份,税款合计18 391. 10元。后张某将该2份发票交给欧某,欧某则将发票邮寄给陈某,陈某即将发票提供给意得利公司。绍兴县人民检察院在公诉中提出,该行为构成虚开增值税专用发票罪,虚开税款以发票票面税款合计计算。本案还涉及被告人其他虚开增值税发票行为,故法院未对该行为单独予以分析,而是一并纳入虚开行为的范畴中,定罪量刑。见“欧某、张某犯虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪一审刑事判决书”,[2003]绍刑初字第327号。
                      2见《发票管理办法》第十二条。
                      3《税收征管法》第三条:“税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。”
                      4《税收征管法实施细则》第二条:“凡依法由税务机关征收的各种税收的征收管理,均适用税收征管法及本细则;税收征管法及本细则没有规定的,依照其他有关税收法律、行政法规的规定执行”。
                      5法发[1996]30号文规定:“利用虚开的增值税专用发票实际抵扣税款或者骗取出口退税100万元以上的,属于‘骗取国家税款数额特别巨大’。”
                      6见我国台北“高等行政法院”2000年度诉字第2334号判决。
                      7例如,临海市工艺灯饰厂在2002年10月至2005年8月生产经营期间,将产品铜丝销售给林国淼等人,却将增值税专用发票开具给台州立发电子有限公司等17家企业(即购买铜丝的林国淼等人的客户)共80份,被临海市国家税务局给予行政处罚,企业实际负责人被以涉嫌虚开增值税专用发票罪起诉。见“临海市工艺灯饰厂诉临海市国家税务局税务行政处罚纠纷案判决书”,[2006]临行初字第2号。
                    星云棋牌官网下载   8《发票管理办法》第三条:“本办法所称发票,是指在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的收付款凭证。”

                      步晓光.跳开增值税专用发票行为的法律分析[J].税务与经济,2020(01):84-93.
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