Case Analysis Of Falsely Acquired Value Added Tax Invoice

Since the implementation of the VAT,the illegal acts of falsely opening value-added tax invoices to deduct taxes or fraudulently obtaining export tax rebates have been banned for many times.Related major cases have frequently occurred,which has brought great impact on the normal taxation order and also on the country's tax revenue.Bring great losses.At the same time,the enterprises that have suffered losses in good faith and obtained false-value-added tax invoices have always failed to ensure that the state's tax laws and regulations have guaranteed the state's tax revenue.They have all laid down a legislative orientation that is unfavorable to the “goodwill-bearing voter”,and are extremely innocent.The taxpayer's legitimate rights and interests led to a crisis of confidence in the market economy and the invoicing parties and the receiving party.In recent years,with the improvement of legal awareness of citizens in China,awareness of rights protection and rights protection have also been greatly enhanced.They have taken legal weapons and safeguard their own tax rights and interests.However,the country's laws and regulations and related policies that are unfavorable to “good faith acceptance of the parties” This puts the corporate and state tax authorities on the opposite side and does not meet the requirements of China's modern socialist tax collection and management order.Based onthe case of the disputes between the AIA Business Corporation and the State Tax Bureau of Changzhou Municipality,this paper systematically analyzes the issues related to obtaining a false value-added tax invoice in good faith,focusing on how to distinguish between the “goodwill”or “non-bona fide acquisition” of the ticketee.The false value-added tax special invoices,the company's goodwill to obtain false value-added tax invoices can offset the input tax amount,the company's goodwill to obtain false value-added tax invoices whether the cost can be pre-tax issues and other issues from the legal analysis of income.This article is divided into three parts.The first part introduces the major cases of tax dispute cases between the AIA Business Corporation and the Changzhou City Taxation Bureau.Based on the court's opinions and the analysis of the case,the dispute in the case is presented.The second part,according to the disputed issues in the case,combined with China's current tax laws and regulations and the legal spirit of the relevant system,analyzes and discusses the issues reflected in the case.The main problem of the analysis is the definition of goodwill and malicious acquisition.The prerequisite for goodwill drawee is that there is a real transaction between the buyer and the seller,and again,the party issuing the VAT invoice(The ticket issuer)is the actual seller of the real commodity transaction,and the contents of the items of the VAT invoice obtained at the same time are completely true;finally,the ticketee is unaware of the falsehood of the invoice in other links and also Impossible to know,there is no evidence that the purchaser knows that the VAT invoice provided by the seller was obtained by illegal means.After the definition of goodwill and malice was achieved,the article was based on the development of the system of good faith acquisition,combined with the goodwill of the property rights law to obtain the legal value orientation,and the analysis of the introduction of the systemof good faith acquisition in tax collection and administration should adhere to the legal value orientation.Finally,whether it is possible to deduct the value-added tax input tax on the value-added tax invoices obtained in good faith,whether the problem can be listed before the corporate income tax,combined with the principles of VAT and corporate income taxation and the original intention of the legislation,affirming that good-faith recipients can Deduct the input tax amount and pay it before tax.The third part,combined with discussion and analysis of the issues reflected in the case,from the perspective of legislation and tax collection and administration,proposes to improve the laws and regulations concerning the virtual value-added tax in China,strengthen the crackdown on the party that issues the virtual invoice,and protect more goodwill.Drawee's legitimate tax rights and interests;at the same time,reasonably allocate the tax authorities and the company's burden of proof,so that the company also bears certain responsibility to prove whether it is in good faith;in addition to improving our country's tax collection and management model,changing the simple use of ticket control taxes.,The introduction of other accounting tax,money control tax,combined with a variety of means for the integrated management of taxation.Finally,starting from the company itself,it strengthened the risk awareness of counterfeit invoices and improved the ability to identify genuine and fake invoices.