湖北省十堰市国税局郭哲认为：纳税人取得虚开专用发票进行抵扣，属“善意”还是“恶意”，在税务稽查案件中，经常碰到。根据总局有关文件规定，“善意”取得抵扣与“恶意”取得抵扣，其法律责任大相径庭。“善意”一词是舶来品，源于拉丁文konafides的意译，亦译“不知情”。 Guo Zhe, State Administration of Taxation of Shiyan City, Hubei Province, considered that taxpayers who obtain falsified special invoices for deduction are “goodwill” or “malicious” and often encounter them in tax inspection cases. According to the General Administration of relevant documents, “goodwill” to obtain a deduction and “malicious” to obtain a deduction, its legal responsibilities vary widely. The word “goodwill” is a foreign product derived from the free translation of the Latin konafides and translated “without knowledge.”