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B公司是依据保加利亚法律设立的一家公司，其从A公司购进了某一批货物；税务机关对相应的进项税额抵扣提出了异议。<br /> <strong> 税务机关认为：</strong>A公司没有足够的资源来完成相应的产品交付，且B公司也无法证明A公司已经将发票上的相应产品交付给了B公司。<br /> 于是，税务机关发出了通知，要求B公司不得抵扣相应的进项税额，已经抵扣的部分得做进项转出。<br /> <strong> B公司提出抗辩：</strong>自己拥有正式的发票和合同文件，且在接受产品后通过对公转账的方式向A公司支付了相应的价税合计款项，<br /> 会计上已经做了相应的登账处理；A公司已经就该发票申报增值税销项。因此，有证据证明A公司已经完成了对自己的产品交付。<br /> <strong> 二、</strong><strong>法庭裁决</strong><br /> 税务机关在法庭上指出：<br /> A公司不能证明自己是从真实服务供应商处购进产品，且合同上代表上签字的人不真实；即使B公司收到了发票上所记载的产品，<br /> 也不能证明该产品是由A公司提供给B公司的。<br /> 最终，欧洲法院判定：<br /> 若纳税人试图就供应商开具的发票抵扣增值税，虽然给付已经提供，但是由于开票方不具有所需人员、设备或资产，<br /> 其账户上没有记录任何产品所消耗的成本，在某些文件上以开票方名义签字的人身份不明，且产品交付显然是由第三人完成，<br /> 在此情况，还需要具备两个条件才能剥夺其抵扣权，即：<br /> 这些事实构成上游链条的逃税的组成部分；受票方对此知道或应当知道。<br /> <strong> 三、</strong><strong>相应的法理分析</strong><br /> <strong>（一）</strong><strong>上述案例对应我国相应的情况</strong><br /> 上述模型在我国最常见的对应情况是：<br /> 李四持A公司出具的授权委托书洽谈购销事宜，让A公司与B公司签订合同，约定A公司销售给B公司一批产品；<br /> 李四以A公司的名义向B公司交付了相应的产品，B公司向A公司对公支付了相应的价税合计款项。A公司在扣除相应的税点后，将余款交付给了李四。<br /> 大多数情况下，A公司大量这样操作，而后走逃（属于典型的旋转木马欺诈式逃税），或以让他人为自己虚开来逃避纳税义务。<br /> <strong>（二）</strong><strong>基本的法理分析</strong><br /> <strong> 1.简单法律分析</strong><br /> 销售方是代国家从购买方收取增值税税款，在这个环节之中，销售方是代理人，国家是被代理人。一般情况来说，<br /> 代理人即使收款后卷款潜逃，也不管相对方什么事情，也视为相对方对被代理人履行了相应的义务。但是也有例外，即：相对方与代理人进行恶意串通。<br /> 这种情况，相对人属恶意相对人，理论上不享有作为相对人的相应权利。<br /> <strong> 2.具体到我国增值税执法中</strong><br /> 从纯理论的角度，有确切的证据证明受票方与开票方对此恶意串通，应当剥夺购买方的抵扣权。但是，从我国税法立法实践来看，<br /> 此种情况下的以下操作更加符合我国现行法律规定：<br /> 购买方对销售方的偷税，在相应金额（以发票所记载的增值税税额为限）范围内承担连带责任；销售方的行为构成逃税罪的，<br /> 购买方在符合条件的情况下作为逃税罪的共犯处理。<br /> 注：购买方没有权利与义务审查销售方与第三人之间的关系，不能因为购买方与第三人之间的法律关系而剥夺购买方的抵扣权。<br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li class=""><a href="/news/qtzx/" 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