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在我国,纳税人从事各类经营活动都离不开发票,发票是纳税人编制记账凭证的重要原始单据,是如实反映其经营活动的重要依据。同时,也是税务机关开展税务检查,认定应税行为真实性的重要凭据。对善意取得增值税专用发票涉税问题也在严重地困扰着广大税务干部,存在着执法风险。研究涉票案件的定性与处罚显得极其必要。
In our country, taxpayers engaged in all kinds of business activities are inseparable from the invoice, the invoice is the preparation of vouchers important voucher documents, is an accurate reflection of its business activities an important basis. At the same time, it is also an important proof that tax authorities conduct tax inspections and determine the authenticity of taxable acts. The issue of tax-related special invoices for obtaining goodwill is also plaguing the vast number of tax cadres seriously and there is a risk of law enforcement. It is extremely necessary to study the qualitative and punishment of the case involving the vote.