An Analysis On The Penalty Case Of Delinghahuitong Company V.National Tax Bureau Of HaiXi

With the deepening of "business-to-business increase",special invoices for VAT are used more and more frequently in today's society,but the tax-related problems caused by these invoices are also increasing day by day.China's tax legal system is not perfect,when the tax-related issues aren't clear in the legal provisions,how to understand and judge has become a major problem in judicial practice.In the cases of Delinghahuitong Company v.Haixi State Tax Bureau,Wanxin Company v.the Second Inspection Bureau of Shenyang State Taxation Bureau,Northwest Company v.Shuocheng District State Tax Bureau,Oil Company v.Beijing Shunyi District State Tax Bureau,there are many disputes about the standard of proof in tax lawsuit and the determination of tax evasion.Among them,Delinghahuitong Company v.State Tax Bureau of Haixi is a typical case.There are three controversial points between the two parties in this case.Firstly,whether there is a real transaction between Delinghahuitong Company and Mingzhu Company and Yisheng Company.Tax authorities take "three-tier consistency" as the inspection method to find that the two parties have the problems of unclear logistics information and abnormal fund transfer.Based on this,they try to find out the right way and prove that there is no real transaction between the parties to the contract by combining various core evidences.Secondly,whether Delinghahuitong Company acquired special invoices for VAT in good faith.According to the normative documents issued by the State Administration of Taxation,Delinghahuitong Company doesn't meet the conditions of bona fide acquisition,so it is not a good-faith recipient.Thirdly,whether Delinghahuitong Company should be recognized as tax evasion.The company should be classified as tax evasion because it meets the requirements of false tax declaration and subjective intention of tax evasion.The three factual disputes in this case involve evidence issues,which indirectly expose the irregularity of the application of proof standards in tax litigation in China and various hidden dangers arising therefrom,mainly include: the practice of tax law enforcement is not consistent with the applicable standards of proof in tax litigation,the formality of the court's examination of evidence in tax cases,and the confusion between the advantages of evidence proof force with quantity advantage.In order to improve the administrative efficiency and judicial efficiency,guarantee the fairness of tax law enforcement and judicialcredibility,it is necessary to establish the standard of proof in our tax litigation,clarify the factors to be considered by the courts when applying the standard of proof,perfect our guiding case system,and establish a special tax court to effectively solve the above problems.