对“税控”案件定性不同的区别对待

来源 :税收征纳 | 被引量 : 0次 | 上传用户：lyyzk09

【摘要】

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实践中,纳税人丢失专用设备或者擅自拆修造成增值税防伪税控系统不能正常运行的情形日益增多。如何界定上述行为的性质,税企之间及税务机关内部存在较大争议。本文结合实例分

【作者】

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聂敏

【机构】

：

不详

【出处】

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税收征纳

【发表日期】

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2020年1期

【关键词】

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防伪税控系统专用设备国家税务总局专用发票推广应用税控装置区别对待案件定性

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实践中,纳税人丢失专用设备或者擅自拆修造成增值税防伪税控系统不能正常运行的情形日益增多。如何界定上述行为的性质,税企之间及税务机关内部存在较大争议。本文结合实例分析。一、案例简介案例一:2017年6月,A县国家税务局某税务分局在日常管理中,接到辖区甲超市公司(增值税一般纳税人)报税人员反映情况:因该公司报税人员的保管不善,导致税控盘(IC卡)丢失而无法开票。如何处理丢失税控盘而无法开票行为.

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对“税控”案件定性不同的区别对待

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