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[部门回应]国家税务总局三亚市税务局虚开发票风险相关问题解答

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2021-09-08 09: 00: 52

国家税务总局三亚市税务局虚开发票风险相关问题解答

问: 什么是虚开发票?

da: xukaifapiaoshi买球官网 guoxingfazhongminglingjinzhidefanzuixingwei。genjuzhonghuarenmingongheguoguowuyuanlingdi587hao《guowuyuanguanyuxiugai〈zhonghuarenmingongheguofapiaoguanlibanfa〉dejueding》diershiertiaoguiding,kaijufapiaoyingdanganzhaoguidingdeshixian、shunxu、lanmu,quanbulianciyicixingrushikaiju,bingjiagaifapiaozhuanyongzhang。renhedanweihegerenbudeyouxialiexukaifapiaoxingwei:

(yi)weitaren、weizijikaijuyushijijingyingyewuqingkuangbufudefapiao;

(er)rangtarenweizijikaijuyushijijingyingyewuqingkuangbufudefapiao;

买球官网(san)jieshaotarenkaijuyushijijingyingyewuqingkuangbufudefapiao。

买球官网fapiaojutifenweizengzhishuizhuanyongfapiaoheputongfapiaoliangdalei,yincixukaijibaokuoxukaizengzhishuizhuanyongfapiaoyipianquchukoutuishui、xudijinxiangshuikuandengxingwei,yebaokuoxukaiputongfapiaoyixuliechengben,shaojiaoqiyesuodeshuidengxingwei。

买球官网zhenduizengzhishuizhuanyongfapiao,muqiangenjuzuigaorenminfayuanguanyushiyong《quanguorenmindaibiaodahuichangwuweiyuanhuiguanyuchengzhixukai、weizaohefeifachushouzengzhishuizhuanyongfapiaofanzuidejueding》deruoganwentidejieshiwenjian,juyouxialiexingweizhiyide,shuyu“xukaizengzhishuizhuanyongfapiao”:

(yi)meiyouhuowugouxiaohuozhemeiyoutigonghuojieshouyingshuilaowuerweitaren、weiziji、rangtarenweiziji、jieshaotarenkaijuzengzhishuizhuanyongfapiao;

(er)youhuowugouxiaohuozhetigonghuojieshouleyingshuilaowudanweitaren、weiziji、rangtarenweiziji、jieshaotarenkaijushulianghuozhejinebushidezengzhishuizhuanyongfapiao;

买球官网(san)jinxingleshijijingyinghuodong,danrangtarenweizijidaikaizengzhishuizhuanyongfapiao。

买球官网ciwai,guojiashuiwuzongjuhaiyu2014nianchutaile《guojiashuiwuzongjuguanyunashuirenduiwaikaijuzengzhishuizhuanyongfapiaoyouguanwentidegonggao》(guojiashuiwuzongjugonggao2014niandi39hao),zhuanmenmingquelebushuyuduiwaixukaizengzhishuizhuanyongfapiaodeqingxing: (yi)nashuirenxiangshoupiaofangnashuirenxiaoshoulehuowu,huozhetigonglezengzhishuiyingshuilaowu、yingshui买球官网 ;(er)nashuirenxiangshoupiaofangnashuirenshouqulesuoxiaoshouhuowu、suotigongyingshuilaowuhuozheyingshui买球官网 dekuanxiang,huozhequdelesuoquxiaoshoukuanxiangdepingju;(san)nashuirenanguidingxiangshoupiaofangnashuirenkaijudezengzhishuizhuanyongfapiaoxiangguanneirong,yusuoxiaoshouhuowu、suotigongyingshuilaowuhuozheyingshui买球官网 xiangfu,qiegaizengzhishuizhuanyongfapiaoshinashuirenhefaqude、bingyizijimingyikaijude。

问: 虚开发票会带来什么后果?

买球官网da: genjuzhonghuarenmingongheguoguowuyuanlingdi587hao《guowuyuanguanyuxiugai〈zhonghuarenmingongheguofapiaoguanlibanfa〉dejueding》disanshiqitiaoguiding,weifanbanfadiershiertiaodierkuandeguidingxukaifapiaode,youshuiwujiguanmeishouweifasuode;xukaijinezai1wanyuanyixiade,keyibingchu5wanyuanyixiadefakuan;xukaijinechaoguo1wanyuande,bingchu5wanyuanyishang50wanyuanyixiadefakuan;gouchengfanzuide,yifazhuijiuxingshizeren。

买球官网1、xukaizengzhishuizhuanyongfapiao。《zhonghuarenmingongheguoxingfa》dierbailingwutiaomingqueguiding,xukaizengzhishuizhuanyongfapiaohuozhexukaiyongyupianquchukoutuishui、dikoushuikuandeqitafapiaode,chusannianyixiayouqituxinghuozhejuyi,bingchuerwanyuanyishangershiwanyuanyixiafajin;xukaideshuikuanshuejiaodahuozheyouqitayanzhongqingjiede,chusannianyishangshinianyixiayouqituxing,bingchuwuwanyuanyishangwushiwanyuanyixiafajin;xukaideshuikuanshuejudahuozheyouqitatebieyanzhongqingjiede,chushinianyishangyouqituxinghuozhewuqituxing,bingchuwuwanyuanyishangwushiwanyuanyixiafajinhuozhemeishoucaichan。

youshangshuxingweipianquguojiashuikuan,shuetebiejuda,qingjietebieyanzhong,jiguojialiyizaochengtebiezhongdasunshide,chuwuqituxinghuozhesixing,bingchumeishoucaichan。

danweifanshangshuguidingzhizuide,duidanweipanchufajin,bingduiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,chusannianyixiayouqituxinghuozhejuyi;xukaideshuikuanshuejiaodahuozheyouqitayanzhongqingjiede,chusannianyishangshinianyixiayouqituxing;xukaideshuikuanshuejudahuozheyouqitatebieyanzhongqingjiede,chushinianyishangyouqituxinghuozhewuqituxing。

2、xukaiputongfapiao。《zhonghuarenmingongheguoxingfaxiuzhengan(ba)》zaixingfadierbailingwutiaohouzengjiayitiao,zuoweidierbailingwutiaozhiyi: xukaibenfadierbailingwutiaoguidingyiwaideqitafapiao,qingjieyanzhongde,chuernianyixiayouqituxing、juyihuozheguanzhi,bingchufajin;qingjietebieyanzhongde,chuernianyishangqinianyixiayouqituxing,bingchufajin。

danweifanshangshuguidingzhizuide,duidanweipanchufajin,bingduiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,yizhaoqiankuandeguidingchufa。

问: 纳税人取得虚开增值税专用发票会有什么后果?

买球官网da: genju《guojiashuiwuzongjuguanyunashuirenqudexukaidezengzhishuizhuanyongfapiaochuliwentidetongzhi》(guoshuifa〔1997〕134hao)wenjianguiding,duinashuirenqudexukaidezengzhishuizhuanyongfapiao(yixiajianchengzhuanyongfapiao)chuliruxia:

买球官网(yi)shoupiaofangliyongtarenxukaidezhuanyongfapiao,xiangshuiwujiguanshenbaodikoushuikuanjinxingtoushuide,yingdangyizhao《zhonghuarenmingongheguoshuishouzhengshouguanlifa》jiyouguanguidingzhuijiaoshuikuan,chuyitoushuishuewubeiyixiadefakuan;jinxiangshuijindayuxiaoxiangshuijinde,haiyingdangdiaojianqiliudidejinxiangshuie。liyongxukaidezhuanyongfapiaojinxingpianquchukoutuishuide,yingdangyifazhuijiaoshuikuan,chuyipianshuishuewubeiyixiadefakuan。

(er)zaihuowujiaoyizhong,gouhuofangcongxiaoshoufangqudedisanfangkaijudezhuanyongfapiao,huozhecongxiaohuodiyiwaidediququdezhuanyongfapiao,xiangshuiwujiguanshenbaodikoushuikuanhuozheshenqingchukoutuishuide,yingdangantoushui、pianquchukoutuishuichuli,yizhao《zhonghuarenmingongheguoshuishouzhengshouguanlifa》jiyouguanguidingzhuijiaoshuikuan,chuyitoushui、pianshuishuewubeiyixiadefakuan。

买球官网(san)nashuirenyishangshudiyitiao、diertiaosuoliedefangshiqudezhuanyongfapiaoweishenbaodikoushuikuan,huozheweishenqingchukoutuishuide,yingdangyizhao《zhonghuarenmingongheguofapiaoguanlibanfa》jiyouguanguiding,ansuoqudezhuanyongfapiaodefenshu,fenbiechuyi1wanyuanyixiadefakuan;danzhidaohuozheyingdangzhidaoqudedeshixukaidezhuanyongfapiao,huozherangtarenweizijitigongxukaidezhuanyongfapiaode,yingdangcongzhongchufa。

买球官网(si)liyongxukaidezhuanyongfapiaojinxingtoushui、pianshui,gouchengfanzuide,shuiwujiguanyifajinxingzhuijiaoshuikuandengxingzhengchuli,bingyisongsifajiguanzhuijiuxingshizeren。

买球官网weileyangeguanchezhixing《guojiashuiwuzongjuguanyunashuirenqudexukaidezengzhishuizhuanyongfapiaochuliwentidetongzhi》(guoshuifa〔1997〕134hao),yanlidajixukaizengzhishuizhuanyongfapiaohuodong,baohunashuirendehefaquanyi,xianduiyouguanwentijinyibumingqueruxia:

youxialieqingxingzhiyide,wulungouhuofang(shoupiaofang)yuxiaoshoufangshifoujinxingleshijidejiaoyi,zengzhishuizhuanyongfapiaosuozhumingdeshuliang、jineyushijijiaoyishifouxiangfu,gouhuofangxiangshuiwujiguanshenqingdikoujinxiangshuikuanhuozhechukoutuishuide,duiqijunyingantoushuihuozhepianquchukoutuishuichuli。

yi、gouhuofangqudedezengzhishuizhuanyongfapiaosuozhumingdexiaoshoufangmingcheng、yinzhangyuqijinxingshijijiaoyidexiaoshoufangbufude,ji134haowenjiandiertiaoguidingde“gouhuofangcongxiaoshoufangqudedisanfangkaijudezhuanyongfapiao”deqingkuang。

买球官网er、gouhuofangqudedezengzhishuizhuanyongfapiaoweixiaoshoufangsuozaisheng(zizhiqu、zhixiashihejihuadanlieshi)yiwaidiqude,ji134haowenjiandiertiaoguidingde“congxiaohuodiyiwaidediququdezhuanyongfapiao”deqingkuang。

买球官网san、qitayouzhengjubiaominggouhuofangmingzhiqudedezengzhishuizhuanyongfapiaoxixiaoshoufangyifeifashouduanhuodede,ji134haowenjiandiyitiaoguidingde“shoupiaofangliyongtarenxukaidezhuanyongfapiao,xiangshuiwujiguanshenbaodikoushuikuanjinxingtoushui”deqingkuang。

问: 纳税人应该怎样防范取得虚开发票?

da: genju《zhonghuarenmingongheguoqiyesuodeshuifa》(zhonghuarenmingongheguozhuxilingdi63hao)qiyeshijifashengdeyuqudeshouruyouguande、helidezhichu,baokuochengben、feiyong、shuijin、sunshiheqitazhichu,zhunyuzaijisuanyingnashuisuodeeshikouchu。

买球官网genju《guowuyuanguanyuxiugai〈zhonghuarenmingongheguofapiaoguanlibanfa〉dejueding》(zhonghuarenmingongheguoguowuyuanlingdi587hao),suoyoudanweihecongshishengchan、jingyinghuodongdegerenzaigoumaishangpin、jieshou买球官网 yijicongshiqitajingyinghuodongzhifukuanxiang,yingdangxiangshoukuanfangqudefapiao。qudefapiaoshi,budeyaoqiubiangengpinminghejine。bufuheguidingdefapiao,budezuoweicaiwubaoxiaopingzheng,renhedanweihegerenyouquanjushou。

yinci,nashuirenqudexukaifapiaobujuyouzhenshixing,yebujuyouhefaxing,budezuoweicaiwupingzhengbaoxiao,budejiruchengbenfeiyongzaijisuanqiyesuodeshuishikouchu。nashuirenduiyubufuheguidingdefapiaoyouquanjushou,tongshizaizhuguanshangbukeyishaojiaoqiyesuodeshuiweimudequdexukaifapiao,weizhebijiangjieshouchentongdaijia。

问: 在哪里对增值税发票进行查验?

da: qudezengzhishuifapiaodedanweihegerenkedengluquanguozengzhishuifapiaochayanpingtai(http://inv-veri.chinatax.gov.cn),duizengzhishuifapiaoguanlixitongkaijudezengzhishuizhuanyongfapiao、zengzhishuiputongfapiao、jidongchexiaoshoutongyifapiao、ershouchexiaoshoutongyifapiaohezengzhishuidianziputongfapiaodefapiaoxinxijinxingchayan,danweihegerentongguowangyeliulanqishoucidenglupingtaishi,yingxiazaianzhuanggenzhengshuwenjian,chakanpingtaitigongdefapiaochayancaozuoshuoming。

hainanshengnashuiren,keguanzhu“hainanshuiwu”gongzhonghao,xuanze“chaxunzhao买球官网 ”--sheshuixinxichaxun--fapiaoxinxichaxun,jinxingfapiaochayan。

问: 纳税人善意取得虚开的增值税专用发票的情况,税务机关是如何处理的?

da: genju《guojiashuiwuzongjuguanyunashuirenshanyiqudexukaidezengzhishuizhuanyongfapiaochuliwentidetongzhi》(guoshuifa〔2000〕187hao)guiding,nashuirenshanyiqudexukaidezengzhishuizhuanyongfapiaozhigouhuofangyuxiaoshoufangcunzaizhenshijiaoyi,qiegouhuofangbuzhiqudedezengzhishuizhuanyongfapiaoshiyifeifashouduanhuodede。nashuirenshanyiqudexukaidezengzhishuizhuanyongfapiao,runengzhongxinqudehefa、youxiaodezhuanyongfapiao,zhunxuqidikoujinxiangshuikuan;rubunengzhongxinqudehefa、youxiaodezhuanyongfapiao,buzhunqidikoujinxiangshuikuanhuozhuijiaoqiyidikoudejinxiangshuikuan。

nashuirenshanyiqudexukaidezengzhishuizhuanyongfapiaobeiyifazhuijiaoyidikoushuikuande,bushuyushuishouzhengshouguanlifadisanshiertiao“nashuirenweianzhaoguidingqixianjiaonashuikuan”deqingxing,bushiyonggaitiao“shuiwujiguanchuzelingxianqijiaonawai,congzhinashuikuanzhiriqi,anrijiashouzhinashuikuanwanfenzhiwudezhinajin”deguiding。

问: 纳税人应该如何规避虚开发票风险?

买球官网da: zhenduixukaifapiaowenti,nashuirenyingdangshulizhengquedeguannian,renshidaoxukaifapiaodeweifaxing,yifanashui,zhuqifalvyusixiangdaodedefangxian。henduoshichangshangdehefajingyingzhe,huizaiwuyizhongqudexukaifapiao,yincinashuirenxuyijijizhudongdetaiducaiquyouxiaodefangfancuoshi。

yishizixiheduifapiaoneirong,baokuohuowuneirong、kaipiaodanweihehuikuanzhanghudengxinxi,shifouyuyewushijifashengqingkuangyushijixiaoshoudanweixiangfu;

ershijingtiweifacongshixukaifapiaode“zhongjianren”,zhuguanshangjujueyouhuo,tongshiduigonghuodanweiyijixiangguanyewulianluorenyuandeshijiqingkuangjinxinggengxizhidelejie;

sanshijishichayanfapiaodezhenshiyouxiaoxing,zengzhishuizhuanyongfapiaoketongguofapiaorenzhenghuoquanguozengzhishuifapiaochayanpingtaibianrenzhenwei,putongfapiaozeketongguozhuguanshuiwujiguandeguanfangwangzhanzaiwangshangchaxunzhenwei。

问: 针对检举虚开发票行为,税务机关是否有相应的奖励措施?

买球官网da: genju《jianjunashuirenshuishouweifaxingweijianglizanxingbanfa》(guojiashuiwuzongjucaizhengbulingdi18hao)guiding,jianjuxukaizengzhishuizhuanyongfapiaoyijiqitakeyongyupianquchukoutuishui、dikoushuikuanfapiaoxingweide,genjulianchashixukaifapiaotiankaideshuieanzhaobenbanfadiliutiaoguidingdebiaozhunjifajiangjin。

买球官网wulunchengchuhaishijianglizhengce,qimudedoushiweileguifannashuirendeshuishouxingwei,weihunashuirendehefaquanyi。meigenashuirendouyingdangjinshenduidaimeiyizhangfapiao,bukeweiyanqianxiaolichupengxukaifapiaodegaoyaxian。

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