China: 中国首届"年度影响力税务司法审判案例" 评选结果

Last Updated: 26 March 2019
Article by DeHeng Law Offices
Most Popular Article in China, April 2019

经过一段时期前期准备后,2018年11月5日至12月19日,中国法学会财税法学研究会、首都经济贸易大学法学院、首都经济贸易大学财税法研究中心和德恒律师事务所联合开展了首届年度影响力税务司法审判案例评选。本次案例评选的样本囊括了2018年1月1日至12月14日期间的4615个税务司法审判案例,其中部分来自于裁判文书网、北大法宝,部分来自于网络征集渠道,由于技术原因一部分案例未能搜集入选。经过案例搜集推荐、第一次专家组初筛、第二次专家组精筛提名后,组委会将候选案例提交评选委员会终评,最终确定了十个年度影响力税务司法审判案例。

本次案例评选标准包括三项指标:1.学术价值和实践价值。入选案例应具有较强的理论研究价值或实践价值,或两者兼有。2.影响性。入选案例应在相关领域具有较大的影响,或者具有较大的社会影响。3.典型性。入选案例应在相关领域具有代表性或典型性。

需要说明的是,相关案例的入选,并不代表评选委员会对裁判结论和系争各方意见的认可。一些案例的裁判结论确实有深入研究的必要。但正是因为存在着的不同观点、认识、判断,甚至存在着的分歧、争议等,就更需要引起法律界,以及社会各界关注和思考。这也正是某些入选案例的"影响力"之所在。

经评选委员会审定,现将首届年度影响力税务司法审判案例公布如下:

一、逯某玩忽职守致纳税人逃税案(2018)晋01刑终640号

基本案情简介:

逯某系陕西省太原市某税务所税收管理员,2014年1月至2014年8月期间分管纳税人珍锦隆公司,对该公司申报缴纳税款的行为及相关事项实施直接监管和服务。此后,逯某被以玩忽职守罪提起公诉。一审法院判决逯某构成玩忽职守罪。此案经上诉发回重审,重审后逯某仍旧不服判决上诉至太原市中级人民法院。太原市中级人民法院经审理后认为,逯某在对珍锦隆公司管理期间,多次下达《税务事项通知书》,多次实地调查核实,各项工作资料完整齐全,已经穷尽了税务干部在现有征管条件下所能做的工作,且前述逃税570余万元的相关文书已被撤销,是否存在致使国家利益遭受重大损失的结果尚无充分证据证实等,遂改判逯某无罪。

评委推选理由:

该案涉及税收征管人员的刑事责任,影响面广。法院通过认真审查证据、论证玩忽职守罪的构成要件,使无罪的人免受刑事追究,对于积极作为的税务人员有保护作用。判决说理较为透彻,对玩忽职守罪的构成要件特别是因果关系作了深入阐述,对认定税务征管人员是否履行或者正确履行职责,有指引作用。

二、代某逃税案(2017)赣04刑终289号

基本案情简介:

代某系赛龙公司执行董事及法定代表人,因赛龙公司涉嫌逃税,作为单位直接负责的主管人员,被以逃税罪提起公诉。一审法院认为赛龙公司未依法履行纳税申报义务,逃避应纳2011年度至2013年度印花税、房产税及2012年城镇土地使用税合计3391319.97元,且2013年度逃避缴纳税额占该年度应纳税额10%以上,经税务机关追缴后,在期限内未补缴应纳税款,构成逃税罪。代某作为单位直接负责的主管人员,亦构成逃税罪。二审法院将赛龙公司当期增值税免抵税额视同企业应当缴纳且已经缴纳的增值税纳入计算基数,认定2011-2013各年度逃税比例均不足10%,遂改判赛龙公司和代某不构成逃税罪。

评委推选理由:

该案例涉及创业过程中的税务问题,引发了全国的关注。如何处理好刑事法律与创业政策之间的不协调问题,该案具有示范效应。纳税人应纳税额的认定,涉及到逃税罪的构成要件之一——逃税比例的计算,本案将出口的增值税免抵税额纳入基数,明示了税法与刑法的一个模糊地带。

三、兰州市城关区人民检察院诉兰州市税务局不履行法定职责案(2018)甘7101行初125号

基本案情简介:

2018年3月5日兰州市城关区人民检察院向兰州铁路运输法院提起行政公益诉讼,起诉被告国家税务总局兰州市税务局不履行法定职责。区人民检察院诉称,第三人甘肃恒基房地产开发有限公司尚有1716829.28元营业税一直未缴纳,被告税务局作为负有监督管理职责的主管机关,应依法追缴恒基公司欠缴税款。区检察院曾于2017年4月7日向税务局发出检察建议,要求其履行行政监管职责,采取有效措施追缴欠缴税款。但欠缴的税款仍未追回,区检察院认为该局怠于行使行政机关管理职责,国有资产仍处于流失状态,对此应承担相应的责任。法院判决,被告市税务局作为税收主管机关,负有税收征收管理的法定职责。责令被告税务局履行法定职责,在判决生效之日起90日内将第三人欠缴的税款追缴到位。

评委推选理由:

财政税收领域的行政公益诉讼刚刚启动,对包括本案在内的一些尝试是否属于《行政诉讼法》所创设的行政公益诉讼的范围尚需进一步研究,相关制度建设及审判实践亦需不断探索。在类似案件中,行为和行为之结果是既有联系又有区别的两类事物,如何确定行政机关不履行法定职责的标准、界限、现实性和可能性需要综合考虑。本案判决较为典型地展现了一些引人思考的问题。

四、二十二冶集团诉唐山市税务局案(2017)冀0203行初366号

基本案情简介:

中国二十二冶集团有限公司从四家案外公司取得虚开发票,套取的资金包括为本公司员工发放并在企业所得税前扣除的工资性支出145422763.12元。国家税务总局唐山市税务局稽查局认定应调增中国二十二冶集团有限公司应纳税所得额149701046.49元,少缴企业所得税37425261.63元构成偷税应予以补缴。中国二十二冶集团有限公司不服经复议后诉至法院。法院对企业所得税税前扣除项目根据相关法律法规进行了解释和判断。法院认为:企业在税前列支职工工资符合上述法律规定,税务机关作出的税务处理决定理据不足,依法应予撤销。对于税务机关执法所直接依据的规范性文件《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》(国税函〔2009〕3号)未予适用。

评委推选理由:

本案涉及企业所得税税前扣除项目的认定,具有典型意义。本案明确了不能因税前扣除凭证的违法性否定税前扣除项目的合法性,不但保护了纳税人的合法权益,也有利于纠正税务机关执法注重形式(发票)而不注重实质(扣除项目的真实性、合理性和相关性)的观念,具有较好的示范性。

五、京铁物流公司与兆丰物流公司合同纠纷案(2018)京民再49号

基本案情简介:

再审申请人京铁物流有限公司因与被申请人北京汇源集团(苏州)兆丰物流有限公司运输合同纠纷一案,不服北京市第二中级人民法院民事判决,向北京市高级人民法院申请再审。法院认为,增值税专用发票通常以真实的交易为基础,是单位的财务凭证、税收凭证,对货运双方交易之发生有一定的证明力。京铁公司向兆丰物流公司开具的部分增值税专用发票与货物运单运费记载一致,兆丰物流公司也认可并进行了税款抵扣,故这部分增值税专用发票应当作为与运输合同有关运费的结算凭证。而对另一部分系争问题,京铁公司称货物运单证明其履行了承运义务,但因京铁公司未向兆丰物流公司开具增值税专用发票,货物运单的证明力较弱,且兆丰物流公司亦不认可,故法院不予采信。

评委推选理由:

许多合同纠纷中均涉及增值税专用发票的证明力问题,虽然司法解释对与此相关的部分问题作了明确,但实践中争议仍很多,本案。此外,实践中经常存在提前要求对方交付增值税专用发票的情形,本案判决对此亦有警示和提醒作用。

六、普洱天为商贸公司诉普洱市地税稽查局案(2018)云08行终5号

基本案情简介:

普洱天为商贸公司通过签订《土地入股经营合同》对思茅镇平原村民委员会第一小组管理下的思茅北部区的21.55亩土地进行建设和经营,合同约定:普洱天为商贸公司投资建设完毕后,在合同期内,地上建筑物、绿化、配套设施的使用权及处置权都归普洱天为商贸公司所有。涉案土地未办理产权登记。稽查局认为普洱天为商贸公司在涉案土地上建设的房屋产权不明确,因此普洱天为商贸公司作为房产的使用人就是房产税的纳税人,故对普洱天为商贸公司做出补缴税款和进行罚款的两份决定。普洱天为商贸公司不服,经复议后诉至法院。法院最终维持了稽查局的决定,认为在农地上盖房的,实际管理和使用人是房产税的纳税人。此外,本案复议机关对于当事人不服《税务处理决定书》和《税务行政处罚决定书》提起的行政复议申请,未按照"一事一申请"的行政复议原则分别立案、合并审理、分别决定,不符合法定程序,故被确认违法。

评委推选理由:

房产税税种虽小,但争议和法律问题不少。在房产没有进行不动产登记时,如何确定房产税纳税人,本案提供了一种解决方案。本案还对复议机关正确适用法律履行复议职责具有指导意义。

七、刘志文等诉郑州鑫德亿公司委托合同纠纷案(2017)最高法民申4508号

基本案情简介:

再审申请人刘志文因与被申请人郑州鑫德亿实业有限公司委托合同纠纷一案,不服河南省高级人民法院民事判决,向最高人民法院申请再审。刘志文称,双方签订委托合同的真实意图是让鑫德亿公司在办理房产过户中少缴税,其为鑫德亿公司办理的《非正常用户登记表》相当于免税凭证,使鑫德亿公司达到了免交税费的目的,合同目的已经实现。法院认为,刘志文通过收取委托活动费的方式欲帮助鑫德亿公司达到免交税费的目的,在没有证据证明双方的行为是合理避税的情况下,该行为会妨碍国家税收及房产登记过户制度的正常运行,导致权力寻租腐败行为的发生,该行为不能得到法律的保护。法院认为原审判决刘志文向鑫德亿公司返还550万元款项并无不当,故判决驳回刘志文的再审申请。

评委推选理由:

税务代理纠纷,少见于司法。对单纯以合理避税为目的的委托合同,在无证据证明其合法性的情况下否认其效力,有利于维护税收征管秩序,防范权力寻租,阻止恶意、违法的税务代理。本案也对税收法定原则有所阐述。

八、蔡建水与吴桥坤泰房地产公司商品房销售合同纠纷案(2018)冀09民终4865号

基本案情简介:

上诉人蔡建水因与被上诉人吴桥坤泰房地产开发有限责任公司商品房销售合同纠纷一案,不服吴桥县人民法院的民事判决,向河北省沧州市中级人民法院提起上诉。蔡建水认为拍卖公告第六条关于一切税费由买受人承担的规定为格式条款,同时,被上诉人吴桥坤泰公司在未缴纳税款的情况下无权提起诉讼。法院认为,吴桥坤泰公司虽然请求判令蔡建水支付相应税款,但该公司并没有实际缴纳税款,且出具的吴桥县地方税务局向其发出的《税务事项通知书》上也没有具体的税款数额。故吴桥坤泰公司的起诉没有事实理由,不符合法定的民事案件立案条件,原审法院予以受理并作出实体判决不当,依法应予纠正。法院判决撤销一审民事判决。

评委推选理由:

司法拍卖案件中,税负承担条款的效力问题争议较多。在合同相对人或第三人对税负承担作出约定的情形下,因税法对于实际由谁缴纳税款并没有作出强制性或禁止性规定,该等约定的效力不明确。本案中,法院对拍卖公告中的涉税承担条款的性质有所解释,将引发对约定纳税义务效力的讨论。

九、丁海峰与北京市税务稽查局税务行政处罚再审案(2018)京02行再3号

基本案情简介:

2012年5月16日,十三维顾问咨询(北京)有限公司注销。2015年11月27日,稽查局作出《税务行政处罚决定书》对十三维公司2009年1月1日至2011年12月31日之间开具领购方与开具方不符的发票处500000元罚款,对其少缴企业所得税行为处一倍罚款1863638.98元。丁海峰签收文书并缴纳罚款后诉至法院。一审和二审法院认为丁海峰并非行政处罚决定的相对人,也不是行政处罚决定的利害关系人,并非适格原告。后经再审,认定十三维公司已注销,其责任主体资格不复存在,丁海峰作为公司唯一股东,是行政处罚行为的利害关系人,具有提起诉讼的权利,故指令一审法院审理此案。

评委推选理由:

本案主要是解决原告主体资格问题。企业注销后,原企业的股东(而且是唯一的股东)对税务机关作出的涉及企业权益的行政行为不服,该股东属于与行政行为有利害关系、可以依法行使起诉权的主体。该案对纳税主体消灭时如何判断和处理其遗留的涉税问题具有指导意义。

十、北京中油国门油料销售有限公司诉北京市顺义区国家税务局案(2017)京行申1402号

基本案情简介:

2013年7月15日,北京市顺义区国家税务局对北京中油国门油料销售有限公司作出《税务行政处罚决定书》,决定对该公司偷税行为处以罚款31209130.26元,对该公司虚开增值税专用发票行为没收违法所得601100元并处50万元罚款。中油国门公司不服该处罚决定,向北京市顺义区人民法院提起行政诉讼,请求撤销被诉处罚决定。一审法院认定,该公司的行为符合《税收征收管理法》及134号文规定的偷税情形。一审法院判决驳回中油国门公司的诉讼请求,二审法院经审理维持一审判决。北京高院再审认为:当事人的主观故意系认定偷税行为的必要构成要件;顺义国税局没有就中油国门公司少缴应纳税款的主观故意进行调查认定,在诉讼过程中也没有就此提交相应证据;一审判决认为中油国门公司"提交的证据不能证明其不明知三方没有真实货物交易",在行政诉讼举证责任分配上存在错误;故对中油国门公司再审请求应予支持,指令北京市第三中级人民法院再审。

评委推选理由:

税法规定了各种具体违法行为,每一种违法行为,其主客观表现形式都是不一样的。该裁定明确了偷税行为的构成要件必须具备主观故意,从而揭示了偷税概念的本质特征;澄清了认定偷税行为的举证责任主体和举证责任分配。由于该案强调和厘清了以往税务司法审判实践中一些容易混淆和模糊的重要规则,引起了广泛的关注。

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Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions