加值型營業稅法上取具不實進項憑證問題之研究

A study on obtaining fraudulent purchase invoices in Value-added Business Tax Act

黃偉菱(Wei-Ling Huang)

指導教授 ： 盛子龍

中原大學/商學院/財經法律研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000067

摘要

中 文 摘 要
第一章 緒論
說明本文研究之動機及研究使用之方法，並界定研究範圍及架構論文之結構，期能對相關爭議問題有所釐清並提供解決途徑。

第二章 營業稅租稅債權債務關係
營業稅為消費稅，其與所得稅之概念並不相同，而實務上往往忽略其性質，故本章先由其租稅債權債務關係了解起，次對我國營業稅制度予以概述，自民國26年實施統一發票制度，採多階段營業總額課稅方式課稅，民國75年營業稅制作一重大變革，乃由總額型營業稅改為加值型營業稅，即銷售額乘以稅率後之銷項稅額減除進貨金額乘以稅率後之進項稅額，依法報繳即可。於此一制度下，進項稅額成為加值稅體系中最重要之一環。

第三章 營業人取具不實進項憑證申報扣抵銷項稅額法律關係之探討
實務上對營業人有進貨事實、無進貨事實取得非實際交易對象開立之統一發票申報扣抵法律關係之探討，實務上營業人以不得扣抵之進項稅額申報扣抵銷項稅額之違章態樣談起、准否扣抵問題、有無稅法上不當得利及租稅行政罰等方向探討，本章由是否所有進項稅額皆可扣抵，營業稅法第19條規定不得扣抵之情形，有未依規定格式者、有與業務無關者。如前所述，營業人取得不實進項憑證之態樣有可分為取得虛設行號及非虛設行號所開立之統一發票，其中虛設行號統一發票又為實務界所特別重視者，實務界認為，虛設行號乃依相關法令登記後，向國稅局申請領用統一發票，於取得統一發票後即從事販賣發票，開立不實統一發票給有需求之營業人，取得該進項憑證之營業人據以申報扣抵銷項稅額，使國庫蒙受損失，本文將虛設行號基本概念一併介紹。並由營業稅法第15條、第19條、第33條、第51條第5款，討論於現行制度下，對取得不實進項憑證之營業人追補稅款，國家有無公法上之不當得利。對於營業人取得不實進項憑證之處罰，應以處行為罰已足，或是應處漏稅罰。
第四章 租稅行政罰
營業人取得不實進項憑證申報扣抵之舉證責任，財政部83年函釋區分開立發票人是否為虛設行號，而有不同處理方式，取得憑證開立發票者若被認定為虛設行號，國稅局舉證責任是否因此降低，本章將一併討論。
第五章 結論與建議。
就本研究之結果與建議，以要點式說明與論述。

關鍵字

不實進項憑證 ； 加值型營業稅

並列摘要

Abstract
Chapter 1 Introduction
The researcher is herein explained the motivation and methodology of this study, as well as defined the research scope and structure of this study. In addition, it hoped to clear out the related dispute and provide the optimal solution as well.

Chapter 2 Relationship between the Creditor’s Right and Liability of Business Tax
Business Tax is one of the Consumption Taxes, which is different from the concept of the Income Tax. In addition, its property will be frequently ignored from practical affairs. Therefore, this chapter will start to understand the relationship between the creditor’s right and liability for the taxation, next is to summarize the business tax system in Taiwan. Since 1937, the uniform invoice system has been implemented and adopted the multiphase total taxation to levy the tax; furthermore, in 1986, it has conducted a major reform on the business tax of changing the total business tax into the value-added tax; that is, deducting the input tax amount (the input volume multiplies the tax rate) from the sales tax amount (the sales volume multiplies the tax rate), and then report such amount in accordance with the regulations. Under such system, the input tax has become the most critical link for the value-added tax system.

Chapter 3 Exploration of the Legal Relationship with Business Entities’ Acquisition of Untrue Input Certificate to Report the Tax Reduction
Conducted the exploration for the legal relationship with business entities’ acquisition of uniform invoices from the untrue traders with or without the fact of inputting and reporting the tax reduction; practically speaking, it will be firstly discussed with the violation types of business entities that they used the non-reducible input taxation amount to report for the tax reduction; whether the reduction is approved or not; with or without improper gain and taxation administrative penalty. This chapter will start from exploring that whether all input taxation are reducible or not; the non-reducible conditions that stated in Article 19 of the Business Tax Act; any method without conforming the regulation; and irrelevant to the business, etc. As aforesaid, the types of business entities’ acquisition of untrue input certificate can divided into the acquisition of the uniform invoices that issued by fictitious companies and non-fictitious companies; among which, the practical affair circle has especially put emphasis on the uniform invoices issuance of fictitious companies. It thought that after registered in accordance with related laws and regulations, fictitious companies applied and received the uniform invoices, and then engaged in selling the uniform invoices and issued the untrue uniform invoices to those needing business entities; in addition, after acquired such input certificate, those business entities have reported to the tax reduction and caused a considerable loss for the national treasury; therefore, the basic concept of those fictitious companies will be also introduced in this study then. Furthermore, from the regulations of Articles 15, 19 and 33, and Subparagraph 5 of Article 51 of the Business Tax Act, to discuss how to pursue the taxation and improper gain from those violated business entities that used the untrue input certificate under the existing system of national legal system. In terms of the penalty for those violated business entities’ acquisition of untrue certificate to report the tax deduction, it will be punished by their behavior or the tax evasion.
Chapter 4 Taxation Administrative Penalty
For the burden of proof for those business entities’ acquisition of untrue certificate to report the tax deduction, the Ministry of Finance has promulgated an explanatory letter in 1994 to determine that whether the uniform invoice issuer is a fictitious company or not, and there are different ways to deal with different results. If those uniform invoice issuers are determined as the fictitious companies, and whether the level of burden of proof will be decreased or not for national tax administration then, this chapter will be conducted a further discussion.
Chapter 5 Conclusion and Suggestion
Explanation and discussion will be conducted in the form of key points in terms of the results and suggestions for this study.

並列關鍵字

obtaining fraudulent purchase invoices in Value-added

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