取得失控发票所引发的涉税争议

Tax Disputes Arising from the Acquisition of Out-of-control Invoices

随着互联网经济的蓬勃发展,以“数字经济”为代表的新业态、新模式不断涌现,仅依靠传统的资金结算方式和物流运送方式已经无法满足时代的需要,根据传统的资金结算和物流运送方式所出台的“三流一致”条款显然也与时代脱节了。通过对“三流一致”条款进行了进一步思考,坚持税收法定原则,完善相关法律,遵循实质交易原则,维护税务机关与纳税人之间的征纳关系,以数治税,建立风险预警机制能有效降低税务风险。

With the vigorous development of the Internet economy,new business forms and new models represented by the“digital economy”are emerging constantly.Only relying on the traditional capital settlement and logistics transportation methods can no longer meet the needs of the times.The“three streams consistency”clauses based on the traditional capital settlement and logistics transportation methods are clearly out of line with the times.Through further consideration of the“three streams consistency”clause,adhering to the principle of tax legality,improving relevant laws,following the principle of substantive transaction,maintaining the tax collection and payment relationship between tax authorities and taxpayers,managing tax by numbers,and establishing a risk early warning mechanism can effectively reduce tax risks.