论发票义务的法律属性及其在合同纠纷中的应用

发布时间：2018-03-06 04:11

本文选题：发票义务　切入点：从给付义务　出处：《河南财经政法大学》2017年硕士论文　论文类型：学位论文

【摘要】：发票在我们的日常生活和法律关系中发挥着不同的功能。发票义务在公法和私法中有着不同的法律属性。在公法领域,税法中,由于发票作为计算和缴纳国家税收的原始依据和税务机关行使税收管控职能的必要资料,主要表现在对个人所得税、企业所得税、特别是增值税的税收管理过程中,因此发票义务的履行是国家通过发票实现控税目的重要前提和保障。在刑法中规定了一系列的以发票作为犯罪对象的罪名,构成了完整的关于发票的刑法管理体系,如果行为人违反了有关发票义务就要承担相应的刑事责任,因此发票义务属于刑法范围。在诉讼过程中,由于发票由国家统一管理,其在诉讼过程中可以作为书证使用,并且具有较强的证明力,因此履行发票义务可以做好证据的保留,提高证据的证明力,在一定程度上也可以减少诉讼纠纷。发票义务具有强制性,当事人不得约定发票义务的免除。从语境选择上,发票义务兼具公法性质和私法性质。在私法中,发票义务在商事交易中是商事主体完成会计核算任务的重要前提之一。在合同法中,发票义务在不同的合同种类中有不同的地位。发票义务是一种从给付义务。理清发票义务的法律属性有助于我们解决一些关于发票义务的合同纠纷。发票义务的违约形态主要包括不开具或者不给付发票,开具发票与交易内容不同和虚开发票三种形式。发票在合同的履行过程中具有证明作用,其上面记载的价格可以作为交易价格的依据,并且在一定情况下发票可以作为合同履行的依据。当因为发票使得合同的最终目的无法达成时,即使发票义务是一种从给付义务,合同当事人仍可以将其作为抗辩事由行使抗辩权。但是如果发票义务对于合同的目的达成并没有太大的影响,那么合同当事人就不得以此行使抗辩权。如果因为合同中的一方当事人因未开具并给付发票给另一方当事人带来损失的,那么负有发票义务的一方应当承担相应的赔偿责任。
[Abstract]:Invoices play different roles in our daily life and legal relations. Invoice obligations have different legal attributes in public and private law. As invoices are the original basis for calculating and paying state taxes and the necessary information for tax authorities to exercise tax control functions, they are mainly manifested in the tax administration process of individual income tax, enterprise income tax, and especially value-added tax. Therefore, the fulfillment of invoice obligation is an important prerequisite and guarantee for the state to realize tax control through invoices. A series of charges of taking invoices as the object of crime are stipulated in the criminal law, which constitute a complete criminal law management system on invoices. If the perpetrator violates the relevant invoice obligation, he should bear the corresponding criminal responsibility, so the invoice obligation belongs to the scope of criminal law. In the litigation process, because the invoice is under the unified management of the state, it can be used as documentary evidence in the process of litigation. And has the strong proof, therefore the fulfillment invoice obligation may make the evidence the reservation, enhances the evidence proof, also may reduce the lawsuit dispute to a certain extent. The invoice obligation has the compulsion, The parties may not agree on the exemption of invoice obligations. In the context of choice, invoice obligations have both the nature of public law and the nature of private law. Invoice obligation is one of the important prerequisites for the commercial subject to complete the task of accounting in commercial transactions. Invoice obligation has different status in different kinds of contract. Invoice obligation is a kind of obligation to pay from payment. Clarifying the legal attribute of invoice obligation helps us to resolve some contract disputes about invoice obligation. The form of breach of contract mainly includes not issuing or paying invoices, The invoicing is different from the content of the transaction and false invoicing. The invoice plays a role in proving the performance of the contract, and the price recorded above can be used as the basis for the transaction price, And under certain circumstances the invoice can be used as the basis for the performance of the contract. When the final purpose of the contract cannot be achieved because of the invoice, even if the invoice obligation is an obligation of slave payment, The parties to the contract may still exercise the right of defense as a matter of defense. However, if the invoice obligation does not have much effect on the achievement of the purpose of the contract, Then the parties to the contract shall not exercise the right of defense in this way. If one party in the contract fails to issue and pay the invoice to the other party, then the party that bears the invoice obligation shall bear the corresponding liability for compensation.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D923.6

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