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经侦如何处理善意虚开呢?
释义
纳税人善意取得虚开的增值税专用发票,能够重新从销售方取得防伪税控系统开出的合法、有效专用发票的,或者取得手工开出的合法、有效专用发票且取得了销售方所在地税务机关或者正在依法对销售方虚开专用发票行为进行查处证明的,准许其抵扣进项税款或者出口退税。
法律依据:
《中华人民共和国税收征收管理法》 第三十二条 纳税人未按照规定期限缴纳税款的,扣缴义务人未按照规定期限解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。
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violation against tax secrets
violation of federal labor law
violation of law
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violation of occupational safety and health act
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violation of statutory conditions
violation of the constitution
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violations against duties of bill recording
violations against duties of the armymen
violations against orders of the monarch
violations against public order control
violations against traffic control
violations of law and breaches of discipline
violations of law and discipline by bribery
violations of law and discipline by taking bribes
violations of the law must be investigated and dealt with
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