Law Research On The Behavior When Get Special Invoice Of Value-added Tax With Blemish

In the two administrative cases in Jiangsu province, the courts have different attitude to the behavior nature and legal consequences when get special Invoice of value-added tax with blemish. Can taxpayers deduct input tax when we bona fide get special Invoice of value-added tax with blemish? Can enterprises list that kind of tax in enterprise income tax cost? Different courts gave different results to those questions because there is no unified specification over the question. This kind of cases happened in many places over a long time, which means that the problem have universal.This article is willing to find a scientific and normative legal recognition method to solve these problems through the legal analysis.The legal consequences when get special Invoice of value-added tax with blemish is the problem of who bear the responsibility when get special Invoice of Value-added Tax with Blemish. The author wants to use the theory of power in the field of civil and commercial, the theory of law appearance. And under this theory, if the taxpayer don't have fault in both subjectivity and objectivity, he should not bear the responsibility from the tax with blemish he get. So, the key to bearing the responsibility is the appearance of power.So, this article is about the behavior nature and legal consequences when get special invoice of value-added tax with blemish. It has four parts except the preface and epilogue.In the fist part, the author collected the relevant cases and laws and regulations, and found some legal loophole.In the second part, the author analysis of the theory basis for research on the behavior nature and legal consequences when get special invoice of value-added tax with blemish. In this part, we bring the exterior power theory to the research to find the legal consequences when get special invoice of value-added tax with blemish as it should be.In the third part, the author research on the concrete determination of the behavior nature and legal consequences when get special invoice of value-added tax with blemish through the historical analysis method.In the last part, the author responds to the cases in the first part, and put forward the concrete conception of the tax law reform.In a word, this article find the problem through the real cases, use the theory of law appearance to research on the behavior nature and legal consequences when get special invoice of value-added tax with blemish, and to identify some special behavior. Hopes to provide a way to solve the problem and provide the reference for the government and the judiciary.