Chen Jianwei V. Putian Tax Inspection Bureau And Fujian Provincial Local Taxation Bureau

The tax law and the civil law belong to two different departments in nature and have a certain connection with each other.Among them,this kind of dispute is the starting point of the civil dispute,and the trade name is the typical transaction.With the aid of this coat of sales and sales contract,the legal relationship between the parties seems not to be the category of tax collection and management,and is essentially the subject of tax law enforcement.In particular,due to the frequent "...an invisible coat." of this phenomenon,the nature_lending relationship is often concealed under complex legal relationships,and the resulting taxable behavior is also hidden,and the final gauge Avoided the collection and management of the tax authorities.Chen Jianwei v.Putian Local tax Inspection Bureau and Fujian Provincial Local Taxation Bureau is a typical case called buying and selling is a loan tax case.There are four controversial focuses in this case: first,whether the tax Inspection Bureau can independently identify the civil legal relationship in this case.Based on the requirements of the principle of substantive taxation and the principle of tax fairness,the tax authorities can independently determine the civil legal relationship.Second,whether the tax inspection bureau has the qualification of law enforcement subject.Combined with the Circular of the State Administration of Taxation on the duties of the Inspection Bureau,the tax Inspection work flow and other tax laws and regulations and the relevant decisions of the Defa Company case,it can be seen that the tax Inspection Bureau Have the power to make tax-related decisions.Third,whether the legal relationship between the two sides can be recognized as a loan relationship.According to the trading habits of our country and the provisions of Article 24 of the Supreme people's Court on certain issues applicable to the trial of Private loan cases,the legal relationship between the two sides can be judged to be the loan relationship,And the Supreme Court has issued a similar decision on the Shanghai Energy Company case.Fourth,whether Chen Jianwei should pay business tax and other taxes.On the basis of determining that the relationship between the two parties is a loan relationship,Chen Jianwei's behavior belongs to taxable behavior,and he should pay business tax and other related taxes and fees in accordance with the provisions of the tax law.The case is tortuous and complex,not only in the case of trade and lending,but also to the relationship between the civil law and the tax law,but also to the thinking of the principle of substantial taxation.Above all,there is no doubt that the post-tax dispute has provided guidance.