取得有瑕疵的增值税专用发票行为的法律研究

发布时间：2018-03-04 14:13

本文选题：增值税专用发票　切入点：权利外观　出处：《西南政法大学》2016年硕士论文　论文类型：学位论文

【摘要】：江苏两宗行政案件中,法院关于取得有瑕疵增值税专用发票行为法律后果认定出现差异,对“善意取得虚开增值税专用发票”是否可以抵扣进项税,以及企业所得税中是否可以列支成本持有不同态度,出现了同案不同判的现象。取得有瑕疵增值税专用发票在法律认定中的裁判依据和指导政策都存在漏洞,造成了多宗案件案情相同但判决结果不同,这些案件在地域和时间上都有一定跨度,具有普遍性,本文通过法理分析,探索其问题症结,并寻求一种科学、合理、规范的法律认定方法。取得有瑕疵增值税专用发票的法律后果,换一种形式来说,就是受票人收到有瑕疵增值税专用发票后,这个瑕疵责任由谁来承担的问题。借鉴民商法领域的权力外观理论,如果瑕疵发票具有可抵扣的发票外观,受票人不知且不可知发票存在不可抵扣的瑕疵,且受票人尽到了应尽的注意义务,那么,在没有无过错责任归责的特殊原因情况下,如果受票人主、客观都没有过错,让其承担由此带来的法律责任显然有失公平。由此一来,发票本身是否具有可以抵扣的权利外观;或者说,是否知道或有能力知道发票存在“瑕疵”,就成了归责的关键。因此,本文着重对取得有瑕疵的增值税专用发票构成与后果进行研究,除引言和结语之外,正文分设四个部分。第一部分,分析2002年——2005年间发生的数起关于取得有瑕疵增值税专用发票的行政案件和现有相关法律法规及政策,通过案件对比异同和深入思考,从而发现现有法律存在的漏洞,得出规范“‘善意’取得有‘瑕疵’增值税专用发票”行为构成与法律后果的必要性。第二部分,分析规范“‘善意’取得有‘瑕疵’的增值税专用发票”的理论依据。引入“权利外观论”,从行为构成、行为结果和理论适用合理性三个角度进行分析。从法理层面探讨“善意”和“瑕疵”的定义与规范,探讨“‘善意’取得有‘瑕疵’的增值税专用发票”行为的应然法律后果。第三部分,分析“取得有瑕疵的增值税专用发票”行为性质及法律后果在实践中的具体认定。本部分分为行为认定与后果认定两个部分,从我国发票发展的历史入手,分析历史各阶段“善意取得有瑕疵增值税专用发票”行为构成异同;分别对实践中“企业挂靠”、“母子公司”等具体情形中特殊主体“善意取得有瑕疵增值税专用发票”后的具体后果进行详细阐述。第四部分,回应第一部分案例,分析应然的裁判结果。提出具体税法改革的具体构想,包括增值税和企业所得税在此问题上的具体设计,和包含“善意”、“瑕疵”等具体构成要素的法律设定。总之,本文通过实践案例发现问题,运用权力外观理论,分析“‘善意’取得有‘瑕疵’增值税专用发票”行为构成和“取得有瑕疵增值税专用发票”的法律后果。对实践中一些典型的具体行为是否构成“善意取得有瑕疵的增值税专用发票”进行认定。对权力外观论适用于税法领域进行大胆的假设和具体的构想,对其适用可行性予以论证。希望能为实践中存在的“取得有瑕疵增值税专用发票”处理不一的患症,提供一种解决问题的方式,供政府及司法部门参考。
[Abstract]:Jiangsu two administrative cases in court on making behavior of defective VAT invoices legal consequences that show differences of bona fide acquisition of falsely making out special invoices for value added tax can deduct input tax, whether the cost charged to hold different attitudes and corporate income tax, the different co contracting phenomenon. To obtain defective value tax invoices in the legal recognition of the judgment basis and guidance policy loopholes, resulting in many cases the same but the verdict is different, these cases are in the span of time and space, is universal, this paper through theoretical analysis, to explore the crux of the problem, and to seek a scientific, reasonable, legal determination method for the specification of legal consequences. The defective VAT invoices, in another form, is the drawee received defective special VAT invoice after this. A defective who should be responsible for the problem. From the appearance of the power of the field of civil and commercial law theory, if the defective invoice has the deductible invoice appearance, the drawee unknown and unknowable invoice does not exist deductible flaws, and the drawee to fulfill the duty of care, should do so, in the absence of no fault liability the imputation of special cause case, if the drawee of the main objective, have no fault, let it bear the resulting legal liability is obviously unfair. As a result, the invoice is the deductible right appearance; or, if they know or have the ability to know the invoice has "flaws" has become the key imputation. Therefore, this paper focuses on the defects of VAT invoices and make research on the consequences for, apart from the introduction and conclusion, is divided into four parts. The first part of the text analysis, from 2002 to 2005 the number of On administrative cases of defective VAT invoices and the existing relevant laws and regulations and policies, the case through comparing similarities and differences and deep thinking, so as to find out the existing legal loopholes, the "standard" goodwill "has a" flaw "VAT invoices" to form and legal consequences of the necessity. The second part analysis of "standard" goodwill "has a" flaw "VAT invoices" theory. The introduction of "the right appearance theory", from the behavior, behavior result and theoretical analysis for the rationality of three angles. The definition and specification of "good faith" and "flaw" from the legal level, to explore the "goodwill" "have a" flaw "VAT invoices" behavior of the legal consequences. In the third part, analysis of "defective VAT invoices" behavior property and law Results in the practice of specific cases. This part is divided into two parts and the consequences of infringement cognizance, starting from China's invoice development history, analysis of the historical stages of bona fide acquisition defective special invoices of VAT acts constitute the differences; respectively on the practice of "enterprise affiliated", "parent company" and other specific circumstances in the special subject of "bona fide acquisition of defective VAT invoices" after the specific consequences in detail. The fourth part, the first part of the case analysis of response, it ought to be the referee results. Put forward specific ideas to specific tax reform, the specific design including value-added tax and enterprise income tax on this issue, and contains "good faith", "defective" and other specific elements of the law. In short, this paper found the problem through practice, using power appearance theory analysis "of" goodwill "have a" flaw "value added tax special The legal consequences of invoice "constitutes the defective special invoices of VAT and" made in practice. Some typical specific behavior constitutes a "bona fide defective special invoices of VAT were identified. For bold assumptions and specific ideas on tax field of power to demonstrate the appearance of. Feasibility. To achieve the practice of" defective special invoices of VAT treatment of a disease, provides a way to solve the problem, for the government and judicial departments.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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