Research On The Legal Problems Of Withholding Tax Voucher Of Enterprise Income Tax

The value-added tax special invoice has officially become an important member of our country's tax system since the implementation of the ProvisionalRegulations on VAT from 1994,which bears the important impact of the tax reform at that time.From the beginning of the birth,the invoice accompanies with the illegal and criminal behavior of falsely-issuing and falsely-charging,at the same time,the unknowingly acceptance of the falsely-issuing VAT special invoice is also increasing.How to determine the unknowingly accepted falsely-issuing VAT special invoice?The State Administration of Taxation has issued a special normative document,which makes clear provisions on whether can deduct the VAT input tax,but there is no relevant provisions on whether falsely-issuing VAT special invoice which is unknowingly accepted by taxpayer can be used as withholding tax voucher of enterprise income tax.This is the focus of dispute between tax bureau and company.No matter the made judicial decision,or the practical result of the tax authorities,there is no unified standard to deal with this problem.This thesis explains the administrative lawsuit case of Huai'an Youbang Commercial and Trading Co.,Ltd.v.Huai'an National Tax Inspection Bureau in detail at first,to find out the focus of dispute between both sidesthrough the analysis of the case;Secondly,in view of the issue of controversy,it legally analyzes the falsely-issuing VAT special invoice which is unknowingly accepted by Youbang Commercial and Trading Co.,Ltd,whether the falsely-issuing invoice can be used as withholding tax voucher of enterprise income tax,valid accounting voucher and reasonable costswhich are allowed to deduct before the pretax income;Finally,it putsforward the author's suggestions on how to strengthen the tax legislation and explanation,how to explore the establishment of a new model of tax-control and how the tax authorities dissolve the contradiction of levy.